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Strategy Analysis of Regional Tax Increase and Regional Retribution of Banda Aceh City in the New Normal Era Covid Pandemic 19 Rizka Rizka
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 4 (2020): 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.v3i4.1458

Abstract

This study aims to analyze the strategy carried out and analyze the problems in determining the strategy as an effort to increase local revenue during the New Normal Pandemic Covid 19. The object of this research is the strategy for increasing local tax revenues and levies prepared by the Banda Aceh City Government. Meanwhile, the subjects in this study are the Head of the BPKK Office, the Secretary of the BPKK, the Head of Billing, the Head of Data Collection, and the Head of Accounting who are divided into duties and obligations to participate in developing strategies for increasing regional revenues. This research is a descriptive study, while the approach is a qualitative approach. Data collection was carried out in two ways, namely library data collection and field data collection. The results showed that; (1) Problems that exist in Pemko Banda Aceh are fiscal dependence on the Central Government, not optimal exploration of regional potential, inefficient performance of regional financial management and weak systems and socialization. (2) The strategy adopted by Pemko Banda Aceh is to implement intensification and extensification efforts. (3) Problems faced in realizing the strategy for increasing regional revenue include unattainable organizational goals, lack of coordination with other parties, weak supervision including instruments, lack of use of information technology, and limited quality of human resources.
The Use of Stem Cells for Beauty Therapy Islamic Law Perspective Rizka Rizka; M. Junaidi; Nunik Nurhayati; Septarina Budiwati
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6377

Abstract

This research was motivated by the discovery of Stem Cells which are widely used for medical treatment, but are known to be useful for beauty. Its ability to replace dead cells with new, young and healthy cells is needed for anyone who wants to keep beautiful and healthy, far from illness caused by decreased function or damage to organs. So many women use stem cells to delay aging. The purpose of this study is to find out the law on the use of Stem Cells in an Islamic perspective, because the source of Stem Cell retrieval is still in the pros and cons. study uses the library method by collecting data about stem cells and their uses for beauty and Islamic law from various sources including books and journals. The results showed that from the perspective of Islamic law the use of stem cells for aesthetic beauty and anti aging is prohibited for any reason because it is only for non-emergency needs. The use of stem cells is more used for benefits and does not violate norms, ethics and religion, does not cause damage and respects the Creator's creation.