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Diskresi Presiden dalam Pengaturan Keterbukaan Informasi Perpajakan Munir, Ahmad; Djatmiati, Tatiek Sri; Aisyah, Rr. Herini Siti
Halu Oleo Law Review Vol 5, No 1 (2021): Halu Oleo Law Review: Volume 5 Issue 1
Publisher : Halu Oleo University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33561/holrev.v5i1.14110

Abstract

Pembaharuan pengaturan perpajakan dilakukan dengan pemberlakuan pengaturan keterbukaan informasi perpajakan dengan bentuk produk hukum Perppu. Penetapan Perppu tersebut merupakan diskresi yang dilakukan oleh Presiden. Menilik dari penetapan Perppu Keterbukaan Informasi Perpajakan, apakah termasuk dalam hal kegentingan memaksa. Untuk itu perlu adanya penelitian untuk menemukan filosofis diskresi Presiden dalam pengaturan keterbukaan informasi perpajakan. Metode penelitian normatif digunakan dalam penulisan penelitian ini. Pendekatan yang digunakan yakni pendekatan perundang-undangan untuk menganalisis pengaturan mengenai diskresi yang dilakukan oleh pemerintah terhadap keterbukaan informasi perpajakan dan pendekatan konseptual untuk menemukan dasar aturan mengenai pungutan pajak maupun pengampunan dalam penggunaan diskresi yang dilakukan oleh pemerintah atas keterbukaan informasi perpajakan. Diskresi yang dilakukan oleh Presiden dalam keterbukaan informasi perpajakan harus dibatasi dengan asas-asas umum pemerintahan yang baik yakni asas larangan penyalahgunaan kewenangan dan asas kepentingan umum, sehingga landasan filosofis pengaturan tersebut dapat diimplikasikan untuk mewujudkan tujuan negara Indonesia.
Analysis of Lawsuit Against the Factual Action which Conducted by Military after Law Number 30 Year 2014 Concerning Government Administration Wahyu Purnomo; Rr. Herini Siti Aisyah; Thoriq Mulahela; Xavier Nugraha
Unram Law Review Vol 4 No 1 (2020): Unram Law Review (Ulrev)
Publisher : Faculty of Law, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ulrev.v4i1.107

Abstract

The enactment of law Number 30 of 2014 on Government Administration has caused a paradigm shift under development of state administration decision (in short term known as KTUN). By virtue of article 87 of Law number 30 year 2014, KTUN was not only on the written form, but it can also be a factual act. This causes a change in the absolute competence of lawsuit on factual actions taken by the government from the district administrative court (PTUN). It is arises a question whether Article 87 of Law number 30 year 2014 also applies to claims for factual actions committed by the military. The formulation of problems in this research are 1) The position of a lawsuit against factual actions committed by the military before Law number 30 year 2014 and 2) the claim position against factual actions committed by the military after Law Number 30 Year 2014. This research is a doctrinal research by using a statute approach and conceptual approach. The result of the analysis found that the KTUN paradigm have change under Law number 30 year 2014, which does not affect the absolute competence of lawsuits for factual actions carried out by military, though a government were excluded as mentioned on Article 2 of Law Number 9 of 2004 on Amendments of Law Number 5 of 1986 concerning State Administrative Court. It was confirmed under Article 87 of Law 30/2014, which grammatically states that the only changes to the KTUN are those in Law 51/2009, Law 10/2004, and Law 5/1986. The application of lex specialist pictured under the act number 30 year 2014 which regulated the administrative decision by the government, however concerning the military only regulated under the act number 31 year 1997. Further, the absolute competence on handling the legal factual action by the military since the implementation of law number 30 year 2014 is still held in the district court.
Kewenangan Pejabat Kantor Pelayanan Perbendaharaan Negara dalam Pengelolaan Keuangan Negara di Daerah Wahyu Hadi Cahyono; Rr. Herini Siti Aisyah
Jurist-Diction Vol. 3 No. 2 (2020): Volume 3 No. 2, Maret 2020
Publisher : Faculty of Law, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (342.438 KB) | DOI: 10.20473/jd.v3i2.18216

Abstract

Artikel ini menganalisis peraturan perundang-undangan terkait dengan sumber kewenangan Kantor Pelayanan Perbendaharaan Negara dalam pengelolaan keuangan negara di daerah dan menganalisa tanggung jawab pejabat Kantor Pelayanan Perbendaharaan Negara dalam pelaksanaan anggaran yang berasal dari Anggaran Pendapatan dan Belanja Negara. Penelitian ini menitikberatkan pada aspek Hukum Keuangan Negara dan Hukum Administrasi. Sumber kewenangan yang diteliti berhubungan erat dengan pelimpahan kewenangan secara dekonsentrasi. Penelitian ini dalam penulisannya menggunakan tipologi penelitian doctrinal serta menggunakan pendekatan perundang-undangan (statute approach) dan pendekatan konseptual (conceptual approach). Kesimpulan dari skripsi ini menunjukkan bahwa sumber kewenangan Kantor Pelayanan Perbendaharaan Negara sebagai pengelola keuangan negara di daerah adalah mandat dari Menteri Keuangan. Tanggung jawab Jabatan dan Tanggung Gugat Perdata berada pada pemberi mandat, yaitu Menteri Keuangan. Kantor Pelayanan Perbendaharaan Negara menerima pelimpahan sebagian wewenang dari Direktorat Jenderal Perbendaharaan untuk menjadi Kuasa Bendahara Umum Negara di daerah dengan dasar hukum Peraturan Menteri Keuangan Nomor 262/ PMK.01/2016 tentang Organisasi dan Tata Kerja Instansi Vertikal Direktorat Jenderal Perbendaharaan.
PEMBERDAYAAN KELOMPOK WANITA PENGRAJIN SULAM DI KEC. TANGGULANGIN KAB. SIDOARJO Rr Herini Siti Aisyah; Dewi Amartani
Jurnal Layanan Masyarakat (Journal of Public Services) Vol. 2 No. 1 (2018): Jurnal Layanan Masyarakat
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (551.576 KB) | DOI: 10.20473/jlm.v2i1.2018.1-5

Abstract

This program is motivated by the existence of UMKM Groups whose members are women who are members of the recitation group. The Mitra Group is currently running a bag craft business that is experiencing saturation with its products so that it has difficulty running its business. Changes in consumer tastes and market saturation of the products they make require the group of partners to be more creative in developing their products so that they can still be attracted by consumers both in and abroad. The aim of this program is to develop MSME businesses that produce according to consumer tastes, but have some limitations, among others, related to Skill limitations, Business and Marketing Management. To implement the program, a training method was used for all partner members totaling 20 people. Training includes making embroidery-based products, entrepreneurship training and mentoring both production, marketing and finance until partners succeed in developing their businesses. To market the product, a number of efforts were made, including among others in the Regency UMKM group. Sidoarjo so that he can take part in various exhibitions held by the Government and BUMN. Besides that, marketing is also done through social media, considering that what is produced is a creative item that is very necessary for promotion through social media. The conclusion of this program is that this program has been able to provide solutions to partner groups to develop their business through embroidery-based products. Another conclusion is this program is very suitable to be developed in a group of partners whose members are women craftsmen and recitation groups so that they have a very solid and solid social religious and economic bond and have the motivation and ability to progress together very high, this is capital big to be able to advance in facing various diffi culties in running their business so that this program can work well.AbstrakProgram ini dilatarbelakangi adanya Kelompok UMKM yang anggotanya adalah perempuan yang tergabung dalam kelompok pengajian. Kelompok Mitra saat ini menjalankan bidang usaha kerajinan tas yang sedang mengalami kejenuhan terhadap produknya sehingga mengalami kesulitan untuk menjalankan usahanya. Perubahan selera konsumen dan jenuh nya pasar terhadap produk yang dibuatnya menuntut kelompok mitra untuk lebih kreatif dalam mengembangkan produknya agar tetap dapat diminati konsumen baik dalam maupun konsumen luar negeri. Tujuan program ini adalah untuk mengembangkan usaha UMKM yang memproduksi sesuai dengan selera konsumen akan tetapi mempunyai beberapa keterbatasan antara lain terkait keterbatasan Skill, Manajemen Bisnis dan Pemasaran. Untuk melaksanakan program tersebut maka digunakan metode Pelatihan kepada semua anggota mitra yang berjumlah 20 orang. Pelatihan meliputi pembuatan produk yang berbasis sulam, pelatihan kewirausahaan dan pendampingan baik produksi, pemasaran maupun keuangan hingga mitra berhasil dalam mengembangkan usahanya. Untuk memasarkan produk maka dilakukan beberapa upaya antara lain tergabung dalam kelompok UMKM Kab. Sidoarjo sehingga dapat mengikuti berbagai pameran yang diselenggarakan Pemerintah maupun BUMN. Selain itu pemasaran juga dilakukan melalui media sosial mengingat yang diproduksi adalah barang kreatif yang sangat diperlukan adanya promosi melalui media sosial. Kesimpulan Program ini adalah bahwa program ini telah mampu memberikan solusi pada kelompok mitra untuk mengembangkan usahanya melalui produk yang berbasis sulam. Kesimpulan lain adalah program ini sangat cocok dikembangkan pada kelompok mitra yang anggotanya adalah wanita pengrajin sekaligus kelompok pengajian sehingga mempunyai ikatan social keagamaan dan ekonomi yang sangat solid dan solider serta mempunyai motivasi dan kemampuan untuk maju secara bersama-sama yang sangat tinggi, ini merupakan modal yang besar untuk dapat lebih maju dalam menghadapi berbagai kesulitan dalam menjalankan usahanya sehingga program ini dapat berhasil dengan baik.
ORGANIC LIVESTOCK DEVELOPMENT SHEEP Rr. Herini Siti Aisyah; Epy M. Luqman
Jurnal Layanan Masyarakat (Journal of Public Services) Vol. 1 No. 1 (2017): Jurnal Layanan Masyarakat
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (591.42 KB) | DOI: 10.20473/jlm.v1i1.2017.32-34

Abstract

The farmers if the raising of cattle sheep capable of providing an income of 14–25% of the total income of farming families. Farmers’ income will increase if the intensively managed farm; and intensification will be successful if it is supported by the appropriate technology is adequate (simple but have a high efficiency). In these two villages there is some waste that can be used as animal feed ingredients such as rice straw, sugar cane leaves, leaves of corn, soybeans and others. Associated with the program in addressing the availability of food, the sheep will be done to empower farmers in the use of agricultural waste to be processed into animal feed is quite nutritious by administering probiotics. It is expected the farmers have no trouble feeding while maintaining sheep in large numbers, but it will also increase the efficiency of cost and time for farmers so that is expected to be a promising income for farmers. Expected to maintain sheep no longer a sideline but become a profession or occupation for farmers principal benefits are promising. AbstrakPetani penggemukan domba mampu memberikan pendapatan 14–25% dari total pendapatan keluarga. Pendapatan petani akan meningkat jika pertanian yang dikelola secara intensif; dan intensifikasi akan berhasil jika didukung oleh teknologi yang tepat yang memadai (sederhana namun memiliki efisiensi tinggi). Di kedua desa ini ada beberapa limbah yang bisa dijadikan bahan pakan ternak seperti jerami padi, daun tebu, daun jagung, kedelai dan lain-lain. Terkait dengan program dalam menangani ketersediaan makanan, domba-domba tersebut akan dilakukan untuk memberdayakan petani dalam penggunaan limbah pertanian untuk diolah menjadi pakan ternak yang cukup bergizi dengan pemberian probiotik. Diharapkan para petani tidak kesulitan memberi makan sambil memelihara domba dalam jumlah besar, namun juga akan meningkatkan efisiensi biaya dan waktu bagi petani sehingga diharapkan bisa menjanjikan pendapatan bagi petani. Diharapkan untuk menjaga domba tidak lagi menjadi sampingan tapi menjadi profesi atau pekerjaan bagi tunjangan pokok petani yang menjanjikan.
The Implementation of Principle of Accuracy as a Test Stone for State Administrative Decisions Mafruhah Mafruhah; Rr Herini Siti Aisyah; Farah Zhafirah Anindyaputri; Heru Irianto
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.2785

Abstract

Based on Article 53 of Law 9/2004, it is regulated that the basis for a lawsuit against the KTUN is the prevailing laws and regulations and the AUPB. In its development, Law 30/2014 was born which in Article 10 regulates the classification of the AUPB. One of the principles that have just been classified as AUPB in this provision is the principle of accuracy. In fact, this principle of accuracy has often been used as a touchstone by judges against a State Administrative Court. Based on this, the formulation of the problem in this article is First, the general principles of good governance as a touchstone for KTUN and Second, the application of the principle of accuracy as a test stone for KTUN. This research is legal research using statutory approach, conceptual approach, and the case approach. Based on the results of the research in this article, it was found that first, the classification of AUPB as a touchstone against KTUN, namely in the explanation of Article 53 paragraph (2) point b of Law 9/2004, AUPB which is specifically regulated in Law 30/2014, and, AUPB outside of Law 30/2014. As for the application of the Accuracy Principle as a Test Stone for KTUN, before Law 30/2014 came into effect, it had often been used as a test stone for KTUN, for example in the Kupang District Administrative Court Decision Number 5/G/2012/PTUN-KPG, Supreme Court Decision No. 150 K/TUN/1992, Supreme Court Decision No. 213 K/TUN/2007, Supreme Court Decision No. 101 K/TUN/2014, and Decision No. 02/G/2013 /PTUN JKT.
PEMANFAATAN KOHE UNTUK BUDAYA LELE ORGANIK DI WONOSALAM KABUPATEN JOMBANG Rr. Herini Siti Aisyah; Epy M. Luqman; Bambang Suheryadi; Sri Iswati; Anwar Ma’ruf; Dina Sunyowati; Adi Priono; Dio Prasetyo Budi
Prosiding Conference on Research and Community Services Vol 1, No 1 (2019): Prosiding Conference on Research and Community Services)
Publisher : STKIP PGRI Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Motivasi dan minat para pertani di Kecamatan Wonosalam  sangat tinggi untuk maju akan tetapi dalam berproduksi belum dapat mengoptimalkan potensi yang ada. Seperti melimpahnya terkait  kotoran sapi yang belum dimanfaatkan untuk dapat diolah menjadi pakan lele organik.  Sehingga agar peternak lebih produktif maka perlu dilakukan pemanfaatkan kotoran sapi untuk diolah  sehingga dapat dipakai sebagai pakan  lele yang  aman dan sehat  dikonsumsi. Ikan lele adalah salah satu komoditi yang sangat diminati masyarakat untuk memenuhi kebutuhan konsumsinya. Masalah terbesar dalam budi daya lele adalah biaya makan yang tinggi untuk itulah maka diperlukan adanya terobosan baru dalam penyediaan pakan lele yaitu dengan memanfaatkan kotoran sapi  untuk  pakan lele organik yang aman dan  dikonsumsi. Program ini berhasil apabila didukung dengan teknologi tepat guna yang memadai  untuk merubah kotoran sapi menjadi pakan lele. Terkait dengan program tersebut maka dalam mengatasi ketersediaan pakan lele dilakukan pelatihan kepada kelompok mitra. Banyak keuntungan yang diperoleh yaitu dari limbah air budidaya lele organik dapat dijadikan pupuk sehingga tanah menjadi subur untuk dijadikan area pertanian atau perkebunan termasuk untuk memupuk rumput sebagai pakan sapi.
KAJIAN AKADEMIK TENTANG PEMOTONGAN GAJI PEGAWAI NEGERI SIPIL YANG SEDANG MENEMPUH TUGAS BELAJAR DI LINGKUNGAN KEMENTERIAN PENDIDIKAN NASIONAL DALAM SISTEM KEUANGAN NEGARA Indrawati Indrawati; Rr. Herini Siti Aisyah
Yuridika Vol. 25 No. 2 (2010): Volume 25 Nomor 2 Mei 2010
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (433.451 KB) | DOI: 10.20473/ydk.v25i2.5976

Abstract

There are many various efforts have been taken by the Government to improve the quality of education in Indonesia, one of them with empowerment and improving the quality of teachers and lecturers as professional educators must have the academic qualifications, competence, education certificates, and have the ability to achieve national education goals. However, as consequences Government cut the student salaries component included basic salary and allowances, and only receive the benefits of the family. The existing laws concerning the financial management of state budget allocations, especially civil servants salaries that are taking education in the Ministry of National Education in Indonesia that are incompatible with the principles of good governance. While the principle of state financial accountability contained in Article 23 art (1) of UUD 1945 that is "responsible for the greatest prosperity of the people". The dimensions of financial accountability, not judged merely from the final report submitted, but from the beginning of the design process, discussion, andratification, and implementation.
THE EXISTENCE OF REQUEST CIVIL OF REGIONAL OFFICERS WHOSE SCOPE OF DECISONS ARE APPLICABLE IN THE REGIONAL AREA Siti Latifah; Rr. Herini Siti Aisyah; Xavier Nugraha
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 3 (2021): IJEBAR : Vol. 05, Issue 03, September 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i3.3289

Abstract

From Article 45A paragraph (1) jo. Paragraph (2) of Law 5/2004, it can be understood that a state administrative case whose object of lawsuit is a decision of a regional official whose decision range is valid in the region concerned cannot be filed for cassation, but things that are not regulated are related about request civil. Based on the background above, it can be understood that the formulation of the problem in this article are: 1) Limitation of legal remedies against state administrative cases where the object of the lawsuit is a regional official's decision whose range of decisions applies to regional areas; and 2) Legal remedies to review state administrative cases where the object of the lawsuit is a decision by a regional official whose decision range is valid in a regional area. This research is legal research with statute approach and conceptual approach. Based on this research, it was found that Firstly The limitation of legal remedies against state administrative cases where the object of the lawsuit is in the form of a regional office's decision whose range of decisions applies to regional areas is that an appeal cannot be filed and Secondly there is no prohibition at all regarding legal remedies for request civil
The Community Empowerment Policy to Lead A Clean and Healthy Life in Indonesia Rr. Herini Siti Aisyah; M. Hadi Shubhan; Nur Basuki Minarno; Siswanto Siswanto; Sudarsono Sudarsono; Siswandi Hendarta; Raissa Virgy Rianda; Rama Azalix Rianda; Ahmad Munir; Heru Irianto
Sriwijaya Law Review Volume 7, Issue 1 January 2023
Publisher : Faculty of Law, Sriwijaya University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28946/slrev.Vol7.Iss1.1367.pp173-188

Abstract

Clean and Healthy Living Behavior (CHLB) is influenced by some factors such as knowledge, attitudes, economic status, and supports from health and social officers. Increasing the knowledge of CHLB in the household structure is very important. The regulation on Health Development Program concerns the guidelines for implementing healthy Indonesian programs with a family approach. Several obstacles involved the queue of patients, doctors, installation and emergency room, and working hours. This study aims to examine community empowerment policies for clean and healthy living behaviours, which are expected to be a solution to restrictions on several aspects of health facilities, increasing population and demands better service quality. The research method uses a socio-legal qualitative approach. Supporting Legal is collected. Field research is also conducted. In-depth interviews and FGDs carried out data collection. This study concludes that community empowerment is carried out using an educational approach involving community and religious leaders. Community empowerment aims to develop community knowledge and skills, use health facilities, and create health institutions that originate from the community. Critical awareness must be built by forming a Clean and Healthy Community Movement group to give the community a CHLB. Empowering people to live clean and healthy lives takes a long time and consistently. For this reason, there is a need for legal instruments that must be enforced strictly and with wisdom.