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Regional Legislative Oversight of Fiscal Policy in Contemporary Islamic Economic Law Dani Sintara; Abd Ulrahman Raad Nouri; Ahmad Rusly Purba; Sitta Saraya
MILRev: Metro Islamic Law Review Vol. 4 No. 2 (2025): MILRev: Metro Islamic Law Review
Publisher : Faculty of Sharia, IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/milrev.v4i2.11076

This study examined the effectiveness of regional legislative oversight of fiscal policy following the revision of the Regional Finance Law, employing an analytical framework grounded in contemporary Islamic Economic Law. The research focuses on evaluating the extent to which the oversight function of the Regional House of Representatives (DPRD) contributes to promoting transparency, accountability, and justice in regional financial management. To this end, a qualitative-descriptive approach was employed, drawing on document analysis, in-depth interviews with legislative members and regional finance officials, as well as focus group discussions with experts in Islamic law and economics. The findings show that although the DPRD formally holds significant authority to monitor fiscal policy, the practical exercise of this oversight remains limited by weak institutional capacity and inconsistent integrity among actors. Political interests often dominate decision-making, fiscal literacy among legislators is uneven, and inter-institutional coordination is frequently inadequate. Nevertheless, the revised Regional Finance Law creates opportunities to strengthen budget transparency, improve accountability mechanisms, and broaden public participation in financial governance. From the perspective of contemporary Islamic Economic Law, fiscal oversight is not merely an administrative or technical duty but a moral trust (amānah) entrusted to leaders and representatives. Such oversight must therefore be directed toward realizing the higher objectives of public welfare (maṣlaḥah), fairness, and social justice. The study’s academic contribution lies in integrating juridical analysis of regional fiscal regulation with Islamic ethical principles, offering a normative-evaluative framework for advancing more equitable, participatory, and sustainable fiscal governance at the regional level.

Analisa Yuridis Mengenai Pelaksanaan Dana Desa Dikabupaten Deli Serdang Provinsi Sumatera Utara Dinata, Aldo Rian; Sintara, Dani; Maryani, Halimatul; Novita, Tri Reni
Jurnal Ilmu Hukum, Humaniora dan Politik Vol. 4 No. 6 (2024): (JIHHP) Jurnal Ilmu Hukum, Humaniora dan Politik (September - Oktober 2024)
Publisher : Dinasti Review Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jihhp.v4i6.2552

Analisa Yuridis terhadap pelaksanaan dana desa sangat penting untuk memastikan bahwa penggunaan dana desa sesuai dengan peraturan perundang-undangan yang berlaku untuk mencapai tujuan yang diharapkan. Analisa mencakup evaluasi terhadap mekanisme dana desa, mulai dari perencanaan, penganggaran, pelaksanaan, hingga pengawasan dan pertanggungjawaban. Selain itu, bagaimana kebijakan-kebijakan pemerintah daerah dalam mendukung pelaksanaan dana desa, serta sejauh mana keterlibatan masyarakat dalam proses tersebut. Metode penelitian yang digunakan yaitu penelitian yuridis normatif dengan pendekatan deskriptif analitis. Data yang digunakan terdiri dari data primer yang diperoleh melalui wawancara dengan pejabat terkait dan data sekunder yang berupa peraturan perundang-undangan, literatur, dan dokumen-dokumen resmi. Berdasarkan hasil penelitian menunjukkan bahwa pelaksanaan Dana Desa di Kabupaten Deli Serdang sudah dilaksankan sesuai dengan peraturan yang berlaku, mulai dari perencanaan hingga pelaporan. Meskipun demikian, terdapat beberapa kendala dalam pelaksanaannya, seperti masih kurangnya pemahaman aparat desa mengenai prosedur dan mekanisme penggunaan dana. Kendala ini dapat diatasi melalui peningkatan kapasitas dan pemahaman aparat desa serta pengawasan yang lebih baik lagi. Pelaksanaan Dana Desa di Kabupaten Deli Serdang telah berjalan cukup baik Keberhasilan pelaksanaan dana desa terlihat dari penurunan angka kemiskinan, daerah tertinggal, peningkatan infrastruktur, peningkatan sumber daya manusia dan pemberdayaan masyarakat desa, namun hal ini tetap memerlukan pengawasan dan peningkatan kapasitas aparat desa agar dana tersebut dapat digunakan secara optimal untuk meningkatkan kesejahteraan masyarakat desa.

Pertanggung Jawaban Pengurus Koperasi Baik Di Luar Maupun Di Dalam Koperasi Berdasarkan Undang-Undang No 25 Tahun 1992: Studi Kasus Di Koperasi Unit Desa Hemat Desa Sinunukan 4 Kec.Sinunukan Kabupaten Mandailing Natal Ali Muddin Sirait; Dani Sintara
Terang : Jurnal Kajian Ilmu Sosial, Politik dan Hukum Vol. 1 No. 2 (2024): Juni : Terang : Jurnal Kajian Ilmu Sosial, Politik dan Hukum
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/terang.v1i2.181

A cooperative is a joint business entity operating in the economic sector, whose members are generally those from a weak economy who join voluntarily and on the basis of equal rights, are obliged to carry out a business aimed at meeting the needs of its members. The problem in this thesis is to find out the development of cooperative regulations in Indonesia based on Law Number 25 of 1992 concerning Cooperatives, the Roles and Responsibilities of Cooperative Management and Members in the Distribution of Remaining Business Results in Thrifty Village Unit Cooperatives. The formulation of the problem that will be discussed in this thesis is: 1) What are the responsibilities of cooperative management both outside and inside the cooperative based on Law No. 25 of 1992? 2) What is the position of members in the cooperative accountability system? 3) What is the legal review of the implementation of loan agreements at the Thrifty Village Unit Cooperative? The type of research in preparing legal writing is normative legal research or library legal research. The purpose of normative legal research is research carried out by examining library materials or secondary data consisting of primary legal materials, secondary legal materials and tertiary legal materials. These materials are then arranged systematically, studied and then conclusions are drawn regarding their relationship to the problems studied. Based on Article 34 of Law Number 25 of 1992 concerning Cooperatives, the responsibility of cooperative administrators as cooperative managers for cooperative losses is responsible both jointly and individually bear the losses suffered by the cooperative if the losses suffered by the cooperative are caused by intention or negligence by the cooperative management. This is closely related to the obligations imposed on cooperative management which must be based on good faith. In this case, the management of the economical village unit cooperative did not provide accountability as regulated in the Law. The role of supervisors in supervising the work of cooperative management is considered less than optimal, because they still lack knowledge and ability regarding the duties and authority for which they are responsible.

Legal Problems Regarding The Increase In Value Added Tax From The Perspective Of Utilitarianism Theory Sintara, Dani
Ultimate Journal of Legal Studies Vol. 3 No. 1 (2025): Current Legal Developments
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/uljls.v3i1.19927

Value added tax is one type of tax that is a source of income for the Indonesian state. Citing data from the Directorate General of Taxes, it can be seen that state revenue from value added tax and luxury goods sales tax (PPN & PPnBM) reached IDR 764.3 trillion or 104.7 percent of the target, growing 11.2 percent. However, from this achievement, the government continues to want to maximize tax revenue from value added tax. This can be seen from the provisions of Article 7 paragraph 1 of Chapter IV of Law No. 7 of 2021 concerning Harmonization of Tax Regulations which intends to increase the tax rate from 11% to 12% which will be enforced starting January 1, 2025. This policy has caused turmoil of rejection among the public. So the government needs to review this policy. This study uses normative legal research with a statute approach. In this study, it can be seen that the levy of this value added tax has existed since 1983 with the presence of Law No. 8 of 1983 and its amendments. This means that this tax levy is normatively justified and legitimate as a form of state revenue. When viewed from the perspective of utilitarianism theory, the policy to increase VAT by 12% is certainly not in line with what is aspired to by this theory. This theory requires happiness or benefits for the wider community. With the turmoil that has arisen, it indicates that the wider community does not want an increase in VAT. However, if the 12% tax rate increase is only imposed on PPnBM tax and seeing that there is no rejection among the community, it means that the government has presented a policy that is desired by the people.

Aspek Hukum Implikasi Tantangan Globalisasi Terhadap Penyelenggaraan Pemerintahan Daerah Di Sumatera Utara Sintara, Dani; Bahri, Samsul; Japatani, Bonanda; Maryani, Halimatul
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 6, No 3 (2024): Journal of Education, Humaniora and Social Sciences (JEHSS), February
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jehss.v6i3.1992

Penelitian ini bertujuan untuk melakukan kajian terhadap pengaruh globalisasi pada pelaksanaan pemerintahan daerahÂ dan untuk menemukan kendala pemerintah daerah dalam era globalisasi. Metode penelitian ini menggunakan metode yuridis normatif dengan memanfaatkan data primer dan sekunder. Analisis data dilakukan secara kualitatif. Hasil penelitian yang pertama bahwa pengaruh globalisasi terhadap pemerintahan daerah telah memberikan warna atau corak pemerintahan yang otonom dengan mengikuti perkembangan jaman dan teknologi. Dalam kaitan ini, ditinjau dari asfek penyelenggaraan otonomi luas maka Pemerintahan Daerah beserta dengan masyarakatnya akan semakin memainkan peranan yang besar dalam membangun kemakmuran dan kesejahteraan sosial ekonomi masyarakat di daerah yang bersangkutan. Pemanfaatan teknologi dan informasi telah merubah struktur kebijakan pemerintah daerah yang berorientasi pada globalisasi. Kedua, di era globalisasi saat ini pemerintah daerah mengalami beberapa kendala diantaranya sumber daya manusia aparatur pemerintah daerah yang belum mampu bersaing secara global,Â lemahnya kordinasi antara kepala daerah dengan Lembaga-lembaga daerah dalam pengambilan kebijakan yang bertentangan karkater dan budaya masyarakat daerah serta adanya ketidaksinkronan kebijakan pemerintah daerah dengan dengan Rancangan Anggaran Pendapatan Daerah yang berujung pada perbuatan korup pejabat daerah.

ANALISIS YURIDIS TENTANG PEMUTUSAN HUBUNGAN KERJA PADA TENAGA KERJA KONTRAK DI DINAS SATUAN POLISI PAMONG PRAJA (SATPOL PP) DI KABUPATEN SERDANG BEDAGAI BERDASARKAN UNDANG-UNDANG NO.13 TAHUN 2003 TENTANG KETENAGAKERJAAN JO UNDANG-UNDANG NO.11 Uwais Al Kurni, Dani Sintara
NERACA KEADILAN Vol. 2 No. 1 (2023): NERACA KEADILAN
Publisher : YAPEKAM

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Pemerintahan Daerah Kabupaten Serdang Bedagai dalam Surat Perjanjian Melaksanakan Pekerjaan Bupati Serdang Bedagai. Berdasarkan permasalahan di atas sesuai dengan kasus yang terjadi terhadap beberapa karyawan sebagai tenaga kerja kontrak di lingkungan Satpol PP di Kabupaten Serdang Bedagai telah resmi diangkat sebagai tenaga kerja kontrak sejak tahun 2014 dan sudah bekerja selama 7,5 tahun. Namun pada tahun 2022 terjadi pemutusan hubungan kerja dari Dinas Satpol PP sebanyak 40 orang. Menurut hemat penulis bahwa pemutusan hubungan kerja terhadap tenaga kerja kontrak tidak sesuai dengan ketentuan Undang-Undang ketenaga kerjaan Nomor 13 tahun 2003 terhadap prosedur pemutusan hubungan kerja. Adapun permasalahan dalam penelitian ini adalah bagaimana proses pengangkatan tenaga kerja kontrak di Dinas Satuan Polisi Pamong Praja (Satpol PP) Kabupaten Serdang Bedagai. Bagaimana mekanisme pemutusan kerja kontrak di Dinas Satuan Polisi Pamong Praja (Satpol PP) Kabupaten Serdang Bedagai. Bagaimana analisis hukum terhadap Pemutusan Pada Tenaga kerja Kontrak di Dinas Satuan Polisi Pamong Praja (Satpol PP) Kabupaten Serdang Bedagai berdasarkan Undang-Undang Ketenaga Kerjaan No.13 Tahun 2003 Jo UU No.11 tahun 2020. Hasil Penelitian ini adalah Pengangkatan Tenaga Kerja Kontrak di Dinas Satuan Pamong Praja Kabupaten Serdang Bedagai telah sesuai dengan Undang-Undang Nomor 13 Tahun 2003 tentang Ketenagakerjaan karena saling menguntungkan di antara kedua belah pihak.Pemutusan hubungan Tenaga Kerja Kontrak di Dinas Satuan Pamong Praja Kabupaten Serdang Bedagai tidak sesuai dengan Undang-Undang Nomor 13 Tahun 2003 tentang Ketenagakerjaan karena merugikan sepihak yaitu para pegawai kontrak sebab pemutusan yang dilakukan tanpa adanya persetujuan dan alasan yang jelas dari pihak dinas.Akibat hukum terhadap perjanjian kerja yang bertentangan dengan ketentuan UndangUndang Nomor 13 Tahun 2003 tentang Ketenagakerjaan perjanjian adalah batal demi hukum dan terhadap salah satu pihak yang melakukan pelanggaran dapat diajukan gugatan wanprestasi atau perbuatan melawan hukum.

TINDAK PIDANA PENCURIAN DENGAN KEKERASAN YANG MENGAKIBATKAN KORBAN LUKA DI TOKO MAS SIMPANG LIMUN MEDAN (Putusan Nomor 68/id.B/2022/Pn Mdn) Aryudatama Hasibuan, Dani Sintara
NERACA KEADILAN Vol. 2 No. 2 (2023): NERACA KEADILAN
Publisher : YAPEKAM

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Rapid developments in this modern era have led to the rise of various criminal acts. At any time may result in this violation. There are no exceptions for theft and aggression. It is not surprising that humans use various methods, including committing crimes, to fulfill the urgent human needs of the nation and state today, considering the increasing demands for life's needs. Based on the problem formulation above, the objectives of this research are: 1. To find out how material criminal law is applied to criminal acts of theft with violence, 2. To find out how the judge considers in handing down decisions against perpetrators of criminal acts of theft with violence in case Number: 68/id.B/2022/PN Mdn, 3. To understand the legal measures taken by criminals in cases of theft with violence. The location for this research was carried out at the Medan District Court Office class 1-A. The type of research used in this research uses two kinds of approaches, namely the normative judicial approach and the empirical judicial approach. The types of data required in this research are primary data and secondary data. Sample distribution is the distribution of the average or primary data and secondary data. Sample distribution is the distribution of the average or proportion of samples taken repeatedly from the population. To obtain correct and accurate data in this research, literature study and field study procedures were carried out. Analysis of data processed from the library is then analyzed descriptively qualitatively. Describe the data descriptively. The conclusion of this research is that law is a series of regulations regarding the behavior of people as members of society, with the aim of establishing safety, happiness and order in society. Based on research results. then the following conclusions can be drawn: 1 the application of the law is in accordance with the applicable material criminal provisions and the conditions for the defendant to be sentenced, this is based on the examination and the facts revealed at the trial, where the evidence submitted by the Public Prosecutor is the testimony of witnesses -Witnesses and evidence are in accordance with the defendant's statement who admits the actions he has committed. So the panel of judges stated that the defendant's actions had fulfilled the elements of the criminal act charged by the Public Prosecutor, namely article 365 paragraph (2) 2e, 4e of the Criminal Code. 2). The judge's legal considerations in handing down a decision regarding the crime of theft with violence in decision Number: 68/id.B/2022/Pn Mdn are appropriate because they are based on descriptions of the statements of witnesses, evidence and the defendant's statement. The judge has also taken into account both judicial and non-judicial considerations which can mitigate or incriminate criminal witnesses for the defendant.

TINJAUAN YURIDIS PERUBAHAN NAMA SESEORANG PADA AKTA KELAHIRAN DALAM HUKUM PERDATA M. Ramadhan Matondang, Dani Sintara
NERACA KEADILAN Vol. 2 No. 2 (2023): NERACA KEADILAN
Publisher : YAPEKAM

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The purpose of civil law is to regulate everyday relations between residents or citizens. Civil law covers a person's marriage, divorce, death, inheritance, property, business and other civil actions. Name changes are part of population management which must be recorded by the population administration. Changing a person's name has legal consequences for civil law and state administration. Based on the research formulation, the research objective can be formulated as the causes of changes and additions to a person's name in the determination: No: 191/Pdt.P/2022 and the legal consequences of changing the name on the birth certificate according to the determination: No: 191/Pdt.P/2022/ PN Lbp?. The name change was carried out because the petitioner's husband left the divorce to die, so the petitioner wanted to change his name when writing the name, namely Riggia Anggi Khadijah Nasution to Anggi Nasution as written in the Marriage Book. The legal consequences of changing an adult's name on the legality of a child's legal status include changes to some authentic evidence. If a name change is made by someone who is an adult, of course the process will be longer, starting from changing the name on the birth certificate, changing the name on the Family Card (KK), changing the name of the KTP (Resident Identification Card), changing the name on the passport, changing the name school diplomas, and so on, as the legality of a person's name. This change began with changes to the birth certificate through a civil registration ]certificate. Then the name change is carried out based on the decision of the district court where the applicant is located.

Analisa Yuridis Mengenai Pelaksanaan Dana Desa Dikabupaten Deli Serdang Provinsi Sumatera Utara Aldo Rian Dinata; Dani Sintara; Halimatul Maryani; Tri Reni Novita
Jurnal Ilmu Hukum, Humaniora dan Politik Vol. 4 No. 6 (2024): (JIHHP) Jurnal Ilmu Hukum, Humaniora dan Politik (September - Oktober 2024)
Publisher : Dinasti Review Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jihhp.v4i6.2552

Analisa Yuridis terhadap pelaksanaan dana desa sangat penting untuk memastikan bahwa penggunaan dana desa sesuai dengan peraturan perundang-undangan yang berlaku untuk mencapai tujuan yang diharapkan. Analisa mencakup evaluasi terhadap mekanisme dana desa, mulai dari perencanaan, penganggaran, pelaksanaan, hingga pengawasan dan pertanggungjawaban. Selain itu, bagaimana kebijakan-kebijakan pemerintah daerah dalam mendukung pelaksanaan dana desa, serta sejauh mana keterlibatan masyarakat dalam proses tersebut. Metode penelitian yang digunakan yaitu penelitian yuridis normatif dengan pendekatan deskriptif analitis. Data yang digunakan terdiri dari data primer yang diperoleh melalui wawancara dengan pejabat terkait dan data sekunder yang berupa peraturan perundang-undangan, literatur, dan dokumen-dokumen resmi. Berdasarkan hasil penelitian menunjukkan bahwa pelaksanaan Dana Desa di Kabupaten Deli Serdang sudah dilaksankan sesuai dengan peraturan yang berlaku, mulai dari perencanaan hingga pelaporan. Meskipun demikian, terdapat beberapa kendala dalam pelaksanaannya, seperti masih kurangnya pemahaman aparat desa mengenai prosedur dan mekanisme penggunaan dana. Kendala ini dapat diatasi melalui peningkatan kapasitas dan pemahaman aparat desa serta pengawasan yang lebih baik lagi. Pelaksanaan Dana Desa di Kabupaten Deli Serdang telah berjalan cukup baik Keberhasilan pelaksanaan dana desa terlihat dari penurunan angka kemiskinan, daerah tertinggal, peningkatan infrastruktur, peningkatan sumber daya manusia dan pemberdayaan masyarakat desa, namun hal ini tetap memerlukan pengawasan dan peningkatan kapasitas aparat desa agar dana tersebut dapat digunakan secara optimal untuk meningkatkan kesejahteraan masyarakat desa.

PKM SOSIALISASI PENTINGNYA INKLUSI KESADARAN PAJAK YANG TERINTEGRASI PADA MATA KULIAH BAGI MASYARAKAT DI WILAYAH SUMATERA UTARA Halimatul Maryani; Muhammad Hizbullah; Syahrul Bakti Harahap; Tri Reni Novita; Dani Sintara; Abdul Halim; Adawiyah Nasution; Rahma Nuriasari
Amaliah: Jurnal Pengabdian Kepada Masyarakat Vol 9 No 2 (2025): Amaliah Jurnal: Pengabdian kepada Masyarakat
Publisher : LPPI UMN AL WASHLIYAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/ajpkm.v9i2.6143

Development and expansion in Indonesia certainly require maximum funding, and the need for development must be aligned with current and future development needs. While these development needs can be met through various means, all of them are expected to strengthen the state's financial sector, one of which is the tax sector. One of the goals of promoting tax inclusion through this Community Service Program (PKM) activity is to provide insight and knowledge related to taxation information.

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