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All Journal International Journal of Law Reconstruction Jurnal Hukum Samudra Keadilan Journal of Education, Humaniora and Social Sciences (JEHSS) Jurnal Ilmiah Penegakan Hukum Veteran Law Review AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences LEGAL BRIEF NOMOI Law Review Fox Justi : Jurnal Ilmu Hukum IKA BINA EN PABOLO : PENGABDIAN KEPADA MASYARAKAT Jurnal Ilmu Hukum, Humaniora dan Politik (JIHHP) Jurnal Hukum dan HAM Wara Sains Innovative: Journal Of Social Science Research Birokrasi: Jurnal Ilmu Hukum dan Tata Negara Jurnal Hukum Bisnis MILRev: Metro Islamic Law Review Al-Zayn: Jurnal Ilmu Sosial & Hukum GRONDWET Journal of Constitutional Law and State Administrative Law Demokrasi: Jurnal Riset Ilmu Hukum, Sosial dan Politik Terang: Jurnal Kajian Ilmu Sosial, Politik dan Hukum Mahkamah: Jurnal Riset Ilmu Hukum Albayan : Journal of Islam and Muslim Societies ULJLS
Sintara, Dani
Faculty Of Law, Muslim Nusantara University
Religion Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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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

Abstract

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

Abstract

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

Abstract

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

Abstract

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

Abstract

Penelitian ini bertujuan untuk melakukan kajian terhadap pengaruh globalisasi pada pelaksanaan pemerintahan daerah  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,  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.
Co-Authors Abd Ulrahman Raad Nouri Abdul Halim Abdul Halim Abdul Halim Adawiyah Nasution Ahmad Rusly Purba Alam Pratama Harahap Ali Muddin Sirait Anwar Sadat Harahap Bonanda Japatani Siregar Cynthia Hadita Dadang Suganda Dayu Andini Dinata, Aldo Rian Dwiki Rafli Pasha Eka NAM Sihombing Elisyah Halimatul Mariyani Irma Tasya Harahap Japatani, Bonanda Julkarnaen Julkarnaen Kelana Efendi Khoirunnisa Mahzaniar Mahzaniar Mahzaniar Maryani, Halimatul Marzuki Marzuki Mega Sartika Muhammad Dwi Fahri Lubis Muhammad Yusrizal Adi Syahputra Novida Helen Bariang Nuraf Raihan Rambe, Faisal Hamid Rismanto Sipayung Samsul Bahri Samsul Bahri SITTA SARAYA Sri Hartati SRI WENI REVIANTI Syahrul Bakti Harahap Syarifah Syarifah Tantri Suherli Tri Reni Novita Tri Reni Novita Wahyu Alwi Mahendra Rangkuti Yeltriana, Yeltriana