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Pengaruh Realisasi Pajak Hotel, Pajak Hiburan, dan Pajak Penerangan Jalan terhadap Pendapatan Asli Daerah Toibah, Dede Nur; Ghoni, Abdul; Wahyuningsih, Nining
Journal of Sharia Tourism and Hospitality Vol. 1 No. 2 (2023): Journal of Sharia Tourism and Hospitality
Publisher : Department of Sharia Tourism, Faculty of Islamic Economics and Business UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70095/jetour.v1i2.21

Abstract

Kemampuan suatu daerah dalam mengelola Pendapatan Asli Daerah (PAD) akan mempengaruhi perkembangan dan pembangenan untuk daerah tersebut. Realisasi pajak hotel, pajak hiburan, dan pajak penerangan jalan Kabupaten Kuningan setiap tahunnya cenderung fluktuatif dari tahun 2017-2021. Tujuan penelitian ini adalah untuk mengetahui pengaruh pajak hotel, pajak hiburan, dan pajak penerangan jalan terhadap Pendapatan Asli Daerah (PAD) di kabupaten Kuningan. Penelitian ini adalah penelitian kuantitatif dengan menggunakan data sekunder dari laporan realisasi pajak badan pengelola pendapatan daerah (BAPPENDA) Kabupaten Kuningan tahun 2017-2021 dan analisis regresi berganda. Berdasarkan hasil penelitian ini, diketahui bahwa pajak hotel tidak berpengaruh terhadap Pendapatan Asli Daerah (PAD) Kabupaten Kuningan tahun 2017-2021. Hal ini dapat ditunjukkan dengan nilai signifikan 0.341>0.005. pajak hiburan tidak berpengaruh terhadp Pendapatan Asli Daerah (PAD) Kabupaten Kuningan tahun 2017-2021, yang dapat dilihat dari nilai signifikan 0.623>0.005. Pajak penerangan jalan berpengaruh terhadap Pendapatan Asli Daerah (PAD) Kabupaten Kuningan dengan nilai signifikan 0.010<0.005. Sedangkan secara simultan (Uji F), pajak hote, pajak hiburan, dan pajak penerangan jalan secara bersama-sama berpengaruh terhadap Pendapatan Asli Daerah (PAD) Kabupaten Kuningan tahun 2017-2021.
Juvenile Justice Reform and the Principle of Best Interests of the Child: A Global Legal Perspective Mujiono, Mujiono; Marliyati, Marliyati; Santosa, Tomi Apra; Dewi, Mira Nila Kusuma; Ghoni, Abdul
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1522

Abstract

The reform of juvenile justice systems has become a central concern in global legal discourse, particularly in aligning legal practices with the universally recognized principle of the best interests of the child. This study provides a comparative legal analysis of juvenile justice reforms across various jurisdictions, evaluating the extent to which domestic legal frameworks integrate and operationalize this principle in both legislation and judicial practice. Utilizing a normative-qualitative approach, the research examines international legal instruments—such as the United Nations Convention on the Rights of the Child (CRC)—and their influence on national juvenile justice policies in both developed and developing countries. The findings reveal significant disparities in implementation, with some systems emphasizing rehabilitation and diversion, while others retain punitive models that compromise children's rights. The study concludes that effective juvenile justice reform requires not only legal alignment with international standards but also the establishment of child-sensitive institutions, specialized training for legal professionals, and a holistic approach that considers the child’s social context. This research underscores the imperative of embedding the best interests of the child as a guiding norm in both procedural and substantive aspects of juvenile justice worldwide.
Analisis Spasio-Temporal Kekeringan Lahan Sawah Dengan Metode Normalized Difference Drought Index (NDDI) Dan Hubungannya Dengan Ketersediaan Beras Di Kabupaten Grobogan Tahun 2015-2024: Spatio-temporal Analysis of Rice Field Drought with Normalized Difference Drought Index (NDDI) Method and its Relationship with Rice Availability in Grobogan Regency 2015-2024 Ghoni, Abdul; Vina Nurul Husna; Dewi Liesnoor Setyowati
Geo-Image Journal Vol. 14 No. 2 (2025): Special Edition - The Interwoven Landscape: Spatial, Ecological and Regional I
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/geoimage.v14i2.30062

Abstract

Kabupaten Grobogan menjadi wilayah dengan tingkat kekeringan tertinggi pada tahun 2024 dengan 34 desa terdampak. Penelitian ini bertujuan untuk menganalisis persebaran kekeringan lahan sawah di Kabupaten Grobogan periode 2015–2024, mengukur akurasi algoritma Normalized Difference Drought Index, serta menganalisis hubungannya dengan ketersediaan beras. Metode yang digunakan meliputi interpretasi citra satelit Sentinel-2A, analisis sistem informasi geografis, dan uji korelasi menggunakan 89 titik sampel. Data dikumpulkan melalui observasi dan validasi lapangan. Hasil penelitian menunjukkan bahwa lebih dari 60% lahan sawah mengalami kekeringan sedang hingga sangat berat, sedangkan sisanya berada pada kategori ringan hingga normal. Tingkat akurasi algoritma mencapai 68,12%. Analisis korelasi menunjukkan hubungan negatif antara kekeringan dan ketersediaan beras, dengan koefisien korelasi -0,576 dan nilai R² sebesar 0,331. Artinya, 33,1% variasi ketersediaan beras dipengaruhi oleh tingkat kekeringan berdasarkan hasil pemetaan spasial.
Stik Siwalan: Inovasi Olahan Buah Siwalan sebagai Produk Lokal Bernilai Tambah di Desa Kowang Ilmiyah, Qomariyatul; Ghoni, Abdul; Suciani, Indah; Marwan, Amiruddin; Al-Jufri, Salim; Lestari, Sri; Tasbihah, Ahya Lailah; Nurhayati, Rofiah; Sari, Neni Novita; Munadhiroh, Munadhiroh; Achmad, Hilmy Naufal Bani; Rosyida, Ela; Alfadhilah, Jauharotina; Shodiqoh, Mira
Mestaka: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 4 (2025): Agustus 2025
Publisher : Pakis Journal Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58184/mestaka.v4i4.759

Abstract

The Community Service Program (KKN) based on Asset Based Community Development (ABCD) in Kowang Village, Semanding District, Tuban, utilizes the local potential of siwalan fruit (Borassus flabellifer), which has so far only been consumed fresh with limited economic value. The perishable nature of siwalan makes large-scale marketing difficult, thus requiring processed innovations that are more durable and value-added. Through collaboration between students and the community, a product innovation was developed in the form of siwalan sticks, a crispy snack made from siwalan flesh mixed with flour and simple seasonings. The stick form was chosen because it is practical, favored by various groups, easy to produce with household equipment, and has the potential to be marketed as a Tuban specialty souvenir. The program activities included production socialization, training in hygienic processing and packaging, digital marketing training, and halal certification education to improve legality and consumer trust. The results showed improved skills of PKK women in producing siwalan sticks, the emergence of home-based business opportunities, and increased awareness of quality standards and product legality. This innovation demonstrates that the ABCD approach can optimize local potential while strengthening cultural identity through distinctive culinary products that are economically valuable and sustainable.
Legal Protection of Indigenous Land Rights: A Study of Customary Law Integration in National Legal Maswatu, Ismail; Santosa, Tomi Apra; Ghoni, Abdul; Dewi, Mira Nila Kusuma; Taqiyuddin Kadir; Hartawati, Andi
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2223

Abstract

The protection of indigenous land rights is a crucial aspect in safeguarding the identity, culture, and economic sustainability of indigenous communities. This study examines the integration of customary law (hukum adat) into the national legal framework as a means to ensure legal certainty and justice for indigenous peoples. Using a normative juridical approach supported by statutory, conceptual, and case analysis, the research explores how national regulations accommodate the recognition, protection, and enforcement of customary land rights. The findings reveal that although the Constitution and several sectoral laws explicitly acknowledge the existence of customary law, their implementation is often hindered by overlapping regulations, weak institutional mechanisms, and the dominance of state-centered land policies. The study argues that effective integration requires harmonization between customary norms and national legislation, the establishment of participatory dispute resolution mechanisms, and the strengthening of institutional capacity to recognize and register indigenous territories. This research contributes to the discourse on legal pluralism by offering a framework for integrating customary law into national law without eroding its unique characteristics, thereby promoting both social justice and sustainable land management.
Literature Review: The Effectiveness of the Implementation of Restorative Justice in the Criminal Justice System in Indonesia Irwanto, Irwanto; santosa, Tomi Apra; Ghoni, Abdul; Jaya, Alwi; Hartawati, Andi
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2685

Abstract

This study presents a literature review on the effectiveness of the implementation of restorative justice in the criminal justice system in Indonesia. Restorative justice has emerged as an alternative approach to resolving criminal cases by emphasizing reconciliation, victim-offender dialogue, and community involvement rather than solely focusing on retributive punishment. Through a systematic review of relevant national and international literature published between 2010 and 2024, this study explores the theoretical foundations, legal frameworks, practical applications, and challenges of restorative justice within the Indonesian context. The findings indicate that restorative justice contributes to reducing prison overcrowding, enhancing victims’ satisfaction, and fostering community harmony. However, its effectiveness is often constrained by limited legal awareness, inconsistent implementation, and institutional resistance within the conventional justice system. This review concludes that restorative justice in Indonesia holds significant potential to strengthen a more humane and participatory criminal justice system, provided that it is supported by stronger regulatory frameworks, adequate resources, and comprehensive training for law enforcement officers.
Restorative Justice in Contemporary Criminal Law: Comparative Perspectives and Emerging Trends salim, Andre; santosa, Tomi Apra; Ghoni, Abdul; Kadir, Taqiyuddin; Wijoyo, Hadion
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2900

Abstract

This study analyzes the concept of restorative justice in contemporary criminal law by highlighting comparative perspectives and current trends that are developing in various jurisdictions. Using a qualitative approach based on literature studies, this study searches academic literature, laws and regulations, and international and national court decisions to identify patterns of policy implementation and innovation. The results of the analysis show that restorative justice is increasingly integrated as an alternative to punishment that emphasizes the recovery of victims' losses, perpetrator participation, and social reconciliation, while challenging the dominant retributive paradigm. A comparison of practices in Europe, North America, and Asia shows significant variations in legal frameworks, mediation mechanisms, and institutional support, influenced by cultural and political contexts. In addition, global trends such as the digitization of the mediation process and the involvement of local communities are expanding the scope of restorative justice implementation, but still face challenges related to procedural standards and the protection of the rights of the parties involved. This study recommends strengthening regulations, enhancing facilitator capacity, and cross-border empirical research to ensure the effectiveness and sustainability of restorative justice implementation in the modern criminal justice system. These findings are expected to make a theoretical and practical contribution for policymakers, academics, and legal practitioners in designing criminal policies that are more humane and responsive to the needs of society.
Feminist interpretation: Feminist perspectives on reproductive health in the Qur'an Fauji, Hari; Ghoni, Abdul
Mashadiruna Jurnal Ilmu Al-Qurân dan Tafsir Vol. 4 No. 2 (2025): Mashadiruna Jurnal Ilmu Al-Qurân dan Tafsir
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/mjiat.v4i2.25321

Abstract

Emphasizing the importance of reproductive health, especially for women, because reproductive health is a guarantee of their survival. The research is a qualitative and descriptive analysis using primary sources Q.S Maryam 22-26, Qs. al-Baqarah: 233, as well as secondary sources taken from tafsir books and other scientific works on the term al-Makhad and yurdi’na, which are reproductive organs. The results of the discussion showed that women cannot be free from the feeling of contractions during childbirth. This is also explained in the Qur'an when telling about the process of Jesus' birth that Maryam went through in (QS. Maryam: 22-26). Pronunciation of al-Makhad in this verse, it is better known as pain during childbirth or commonly known in contemporary terms, namely contractions. A woman's pain during childbirth should not be aggravated by adverse environmental conditions. Women who give birth must have the support of those closest to them, especially her husband, to reduce the burden of the pain she is experiencing. Then breastfeeding normally uses the term yurdi’na, in fact breast milk is a form of sustenance that fathers must give to their children through the mother through the act of yurdi’na (breastfeeding). This research is expected to contribute to new knowledge and not discriminate against women when experiencing the psychological burden of childbirth and breastfeeding, and is useful for Qur'anic researchers related to the discussion of women's reproductive health.
Kajian Metodologis dalam Kitab Tafsir Lathaif al-Isyarat Karya Imam al-Qusyairi Ghoni, Abdul; Fauji, Hari
Mashadiruna Jurnal Ilmu Al-Qurân dan Tafsir Vol. 2 No. 2 (2023): Mashadiruna Jurnal Ilmu Al-Qurân dan Tafsir
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/mjiat.v2i2.30657

Abstract

Tafsir Lathaif al-Isyarat, karya Imam al-Qusyairi, menciptakan harmoni antara ilmu syariat dan hakikat, mengklaim bahwa tidak ada kontradiksi di antara keduanya. Setiap tafsir tidak terlepas dari pengaruh latar belakang mufassir. Penelitian ini adalah kajian kepustakaan dengan fokus pada Tafsir Lathaif al-Isyarat sebagai sumber primer dan menggunakan buku serta jurnal sebagai referensi sekunder yang terfokus pada aspek metodologis. Tujuan penelitian adalah mengeksplorasi penafsiran Al-Qusyairi terhadap Lataif Al-Isyarat dan metodenya dalam penafsiran tersebut. Hasil penelitian menunjukkan bahwa Al-Qusyairi, sebagai sufi, mencoba menafsirkan ayat-ayat Al-Quran dengan konsep tasawuf dan bahasa sastra, membimbing pembaca ke dalam perasaan jiwa sufi. Hal ini penting dalam konteks pembelaan terhadap tasawuf pada masa Sultan Thaghral. Dari segi metodologi, Al-Qusyairi menggunakan metode tahlili untuk menganalisis isi ayat Al-Quran dari berbagai aspek tasawuf. Sumbernya mencakup bacaan akal dan isyarat, walaupun isyarat akalnya tidak murni, tetapi digunakan untuk tetap berpegang pada nash Al-Quran. Dalam hal corak, Al-Qusyairi menggabungkan tasawuf dan psikologi dengan simbol sastra, menerapkan konsep maqamat dan ahwal secara kreatif. Komentar ulama menyatakan bahwa tafsir ini tidak memihak pada hakikat atau syariat, menjunjung tinggi keadilan, dan menentang kebid'ahan. Kesimpulannya, Tafsir Lathaif al-Isyarat bukan hanya karya sufi, tetapi juga hasil pemikiran kreatif yang mencoba menyatukan berbagai konsep dengan mempertahankan nilai-nilai Islam.
Pengaruh Sistem Kenaikan Pangkat dan Promosi Jabatan Terhadap Motivasi Kerja Pegawai Negeri Sipil di Propinsi Kepulauan Bangka Belitung Ghoni, Abdul
Abiwara : Jurnal Vokasi Administrasi Bisnis Vol. 3 No. 2: Maret 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (408.593 KB) | DOI: 10.31334/abiwara.v3i2.2223

Abstract

Aligning the Goals of the Government and Employees with career development, of course, the Employees will also get better in terms of skills and knowledge that are increasing and have a very clear impact on the Employees which will also impact the development of the government. Civil Servants / Civil Servants will also be able to get a higher position and the government will also get a better image. The people / society will see if the government is growing with the existence of civil servants / civil servants who are experts and experienced. For this reason, it is very important for both parties to improve themselves where the government will provide facilities and Civil Servants can increase their productivity. in this way, To be able to carry out public service tasks, government duties and development tasks, the government continues to make improvements to the management of civil servants which includes the preparation and determination of needs, procurement, ranks and positions, career development, career patterns, promotions , transfers, performance appraisals, salaries and allowances, rewards, discipline, dismissal, pension and old-age benefits, and protection (Law. No. 43 of 1999 in conjunction with Law. No. 5 of 2014). Therefore PP.99 of 2000 clearly regulates the provisions regarding the system, period, type, and terms of promotion, with the intention that in considering and determining the promotion of civil servants based on the same norms, standards and procedures in every agency. According to the latest data, there are about 5,373 Civil Servants/PNS in Bangka Belitung Province. The sample according to Arikunto (2006) is the totality or part or representative of the population to be studied. Furthermore, Arikunto (2006) added that if the population has more than 100 members, then it can be used as a sample using a simple random sample / probability random sampling, which is the research sample, so that it becomes a population study, and if the population is more than 100, then it can be taken between 10-15% or 2-2.5% and so on. Given that the population is more than 100, this study takes a simple random sample and not all members of the population are included in the sample, so this research is referred to as a Propability Random Sampling study of a population with a sample size of 107 employees in the Province Island Bangka Belitung.
Co-Authors Abdullah Salam, Abdullah Achmad, Hilmy Naufal Bani Adeni, Adeni Afina, Meida N Agustiar agustiar Al-Jufri, Salim Alfadhilah, Jauharotina ali fauzi ALVIEN SEPTIAN HAERISMA Anam, M. Asroful Anggra, Fiveriati Ansory, Isnan Arianty, Erny Ariyanto, Panji Astuti, Rani Pudji AWKA, Abdul Muizz Bakhri, Syaeful Chintya, Natsya Dewi Dewi Liesnoor Setyowati Efriyani, Merry Eken, Metin Ellya Roza Fahmy Fachrezzy Fauji, Hari Fawaid, Ahsana Fawaid, M. Ainul Fitriyanto, Arief Gatot Jariono Hartawati, Andi Hartono, Sidiq Hermawan, M. Yudi Ilmiyah, Qomariyatul Irwanto Irwanto Ittaqillah, M. Wildan Jauhari, Muhammad Sofwan Jauhari, Sofwan Jaya, Alwi Jojok Widodo Soetjipto Jumrotun, Siti Kadir, Taqiyuddin Khusna, Amanda Kurnie, Muhammad Iqbal Al Layaman Layaman, Layaman Marbun, Wildani Ramadhan Marliyati Marliyati, Marliyati Marwan, Amiruddin Maswatu, Ismail Ma’rufah, Rosidiana Mira Nila Kusuma Dewi Moch Asmawi, Moch MOCHAMAD ARIF IRFAI Morinda, Claudio Gita Muhammad Nuh Siregar Muhammad Syaifuddin Mujiono Mujiono Mulyani, Dwi Rizky Munadhiroh, Munadhiroh Muslimin Muslimin Nafis, M. Cholil Ningsih, Tri Hartutuk NINING WAHYUNINGSIH Nuhaza, Irma Nurhayati, Rofiah Nursusilo Wati, Shinta Julia Prasetyo, Iman Darmawan Putri, Anggie Nalita Putri, Nur Anjani Ramadhan, Eep Muhammad Ramadhina, Zahra Zahira Rofiudin, M. Rositawati, Ita Rosyida, Ela Salfen Hasri, Salfen Salim, Andre Santosa, Tomi Apra Saputra, Aditya Tri Sari, Neni Novita Shodiqoh, Mira Sholahuddin Ashani Soebahar, Moh Erfan Sohiron, Sohiron Sri Lestari Sri Sukmawati Suandhana, Uud Pandu Suciani, Indah Sukaiyna, Siti Supyadillah, Asep Susianti, Evi Syaifullah, Hamli Taqiyuddin Kadir Tasbihah, Ahya Lailah Teguh Suripto Toibah, Dede Nur Toto Suharto Tri Bodroastuti Tria Lestari Tuti Andriani Vina Nurul Husna Wartoyo Wartoyo Widagdo, Ridwan WIJOYO, HADION