Article Per Year (5 Year)
p-Index From 2020 - 2025
1.116
P-Index
This Author published in this journals
All Journal Jurnal Riset Akuntansi dan Bisnis ILTIZAM Journal of Sharia Economic Research Syntax Idea Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Audi Et AP : Jurnal Penelitian Hukum
Januri Januri
Unknown Affiliation
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
Al-Hiwalah dan Implementasinya pada Perbankan Syariah Di Titinjau dari Kaidah Fiqih Neni Hardiati; Januri Januri
Syntax Idea Vol 3 No 1 (2021): Syntax Idea
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/syntax-idea.v3i1.932

Abstract

Hiwalah means a contract of help or tabarru, hiwalah is effectively applied to Islamic banking because there are rules contained therein, which provide benefits between the customer and the bank. This hiwalah activity requires fees from the first party to the second party the bank as a third party. Tabarru means giving sincerity from one individual to another without any imbalance affecting the ownership of the given person. Tabarru is carried out in providing assistance to individuals who are in conditions of economic difficulty, or to a social or religious institution that needs funds for the progress of society and religion. Therefore, tabarru 'is highly recommended in Islamic law. However, in a bank, there are services that are agreed upon as a risk from accounts payable, namely between the customer and the bank institution. Hiwalah activity itself means that activities on the responsibility of a muhil or in banking are called debtors to people who are obliged to pay debts that have such debts. Technically, Islamic banking is based on sharia principles in helping each other to ease the burden on parties who are having difficulty paying their debts, so as not to interfere with the financial cycle of economic activities in society. In transferring funds, this must be avoided from ribawi. In this article, we use literature study in al-hiwalah activities in Islamic banking according to fiqh principles.
Eksistensi Khiyar Dalam Perkembangan Transaksi Jual Beli Muhamad Izazi Nurjaman; Januri Januri; Neni Nuraeni
ILTIZAM Journal of Shariah Economics Research Vol. 5 No. 1 (2021): Iltizam Journal of Shariah Economics Research
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, UIN SULTHAN THAHA SAIFUDDIN JAMBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/iltizam.v5i1.696

Abstract

This study describes a discussion about the existence of khiyar's position in the development of buying and selling transactions. By using a descriptive method that is literature in nature, this study found the fact that the position of the existence of the khiyar concept was inseparable from the position of the existence of buying and selling transactions that had developed as the main contract. Its position is relative. That is, it is still enforced by some economic actors and is also eliminated because it creates uncertainty. As for what needs to be considered is the concept of khiyar as a complementary requirement. So that without the concept of khiyar in a transaction it will not damage the validity of the transaction. However, its existence is the best way to make the contract more legitimate and ideal along with achieving a level of benefit for the parties who carry it out.
Specific Financial Accounting Standards for Political Parties (The Comparison of PSAK 45 and the Law of Political Parties in Indonesia) Januri Januri; Riva Ubar Harahap; Muhammad Fahmi
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5520

Abstract

This research deals to reveal whether the existing PSAK 45 can be used as a financial accounting standard for political parties and whether a specific financial accounting standard for political parties is needed to replace the existing PSAK 45. This is a qualitative research through literature study with comparative data analysis method, the standards made by IAI; namely PSAK 45 Financial Reporting of Non-Profit Entities is compared to the laws of political parties, especially those related to financial reporting. The results provide that PSAK 45 cannot be used as a standard for financial reporting for political parties. So that a specific financial accounting standard for political parties is needed to replace the existing PSAK 45.
ANALISIS KRIMINOLOGI KEJAHATAN PERKOSAAN YANG DILAKUKAN OLEH ANAK AKIBAT PORNOGRAFI DI KABUPATEN LAMPUNG SELATAN Januri Januri; M. Lutfi
Audi Et AP : Jurnal Penelitian Hukum Vol 1, No 01 (2022): Audi Et AP : Jurnal Penelitian Hukum
Publisher : Universitas Sang Bumi Ruwa Jurai

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (274.431 KB) | DOI: 10.24967/jaeap.v1i01.1496

Abstract

Anak adalah amanah sekaligus karunia Allah SWT, yang senantiasa harus kita jaga karena dalam dirinya melekat harkat, martabat dan hak-hak sebagai manusia, sehingga setiap anak berhak atas kelangsungan hidupnya yang layak, tumbuh dan berkembang, berpartisipasi serta berhak atas perlindungan dari tindak kekerasan dan diskriminasi serta hak sipil dan kebebasan lainya. Undang-Undang No. 35 Tahun 2014. Pasal 81 yang berkaitan dengan tindak kekerasan seksual terhadap anak, tidak merumuskan dengan tegas apa yang diperkirakan menjadi akibat dari kekerasan yang dialami korban. Identifikasi penelitian ini adalah penelitian hukum normative yaitu penelitian terhadap masalah dengan melihat dari segi peraturan-peraturan yang berlaku yang bertujuan mencari azas-azas hukum, agar dapat memberikan perlindungan terhadap anak korban kesusilaan, Perlunya perlindungan terhadap korban tindak pidana kesusilaan tidak lepas dari akibat yang dialami korban setelah perkosaan yang dialaminya. Korban tidak saja mengalami penderitaan secara fisik tetapi juga penderitaan secara pisikis yang dirasakan seumur hidupnya.
Analisis Determinan Terhadap Penghindaran Pajak Pada Perusahaan Makanan Dan Minuman januri januri
Jurnal Riset AKuntansi dan Bisnis Vol 20, No 2 (2020): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v20i2.5530

Abstract

Hypothesis Test, Determinant Test.The results showed that partially corporate social responsibility had no effect on tax avoidance at food and beverage companies, capital intensity partially had no effect on tax avoidance at food and beverage companies, partial leverage had no effect on tax avoidance and corporate social responsibility, capital intensity. and Leverage simultaneously affects Tax Avoidance at Food and Beverage Companies Listed on the IDX for the 2015-2018 period with an R Square value of 0.404 or 40.4%, which means that the variation of Tax Avoidance with Corporate Social Responsibility, Capital Intensity and Leverage while the rest 59.6% of other variables not examined by this study, for example Profitability, company size, Inventory Intensity and Company Characteristics.
Co-Authors M. Lutfi Muhamad Izazi Nurjaman Neni Hardiati Neni Nuraeni Riva Ubar Harahap Tengku Riza Zarzani N