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All Journal Jurnal Ilmiah Mahasiswa Bidang Hukum Kenegaraan Pancasila and Law Review Journal of Governance and Social Policy Kanun: Jurnal Ilmu Hukum ABDIMU: Jurnal Pengabdian Muhammadiyah
Mahfud Mahfud
Universitas Syiah Kuala
Religion Arts Humanities Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Infaq and Shadaqah as a Source of Original Regional Income in Aceh (Case Study in Bireuen Regency, Pidie and Lhokseumawe City) Mahdi Syahbandir; Mahfud Mahfud; Muhammad Rizki; M. Arizka Wahyu; M. Nur Akhyar
Journal of Governance and Social Policy Vol 4, No 2 (2023): DECEMBER 2023
Publisher : Department of Government Studies, Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/gaspol.v4i2.35953

Abstract

Article 21 (2) of Qanun Aceh Number 10, 2007 on Baitul Mal provides that "a person or an institution which is not obliged as muzakki may pay infak to Baitul Mal. Article 180 (1) of Aceh Governance Act, provides that Aceh original revenue souces and regional revenue sources excludes infak and shadaqah as original regional revenues. Legal basis of collecting infak and shadaqah is very weak as it is only based on the Head of District/Major Regulation. The research shows that the collection of the doation in Kabupaten Bireuen is done based oon Bireuen's Head of District Regulation Number 20, 2013 on the Mechanism of Zakat, Infaq, Shadaqah and Other Religious Assets Management, in Lhokseumawe it is done with the Major Regulation Number 33, 2017 on the Mechanism of Zakat, Infaq, Shadaqah, Waqf and Other Religious Assets and in Pidie District is done with the Head of Pidie's District Regulation Number 11, 2016 on the Mangement of Infaq and Shadaqah in Pidie District by referring to Qanun Aceh Number 10, 2007 regarding Baitul Mal.
TECHNICAL GUIDANCE ON IMPLEMENTATION OF RISK-BASED APPROACH BUSINESS PERMIT THROUGH ONLINE SINGLE SUBMISSION-RISK BASED APPROACH Riza Chatias Pratama; Hariz Poetra Aqli; Mahfud Mahfud
ABDIMU: Jurnal Pengabdian Muhammadiyah Vol 3, No 1 (2023)
Publisher : Universitas Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/abdimu.v3i1.1977

Abstract

Perizinan berusaha merupakan dokumen wajib bagi setiap pelaku usaha untuk menjalankan  usahanya. Sejak  diberlakukannya Peraturan  Pemerintah  Nomor 5  Tahun 2021 tentang Penyelenggaraan Perizinan Berusaha Berbasis Risiko, digunakan sistem terintegrasi yang diberi nama Online Single Submission-Risk Based Approach (OSS-RBA) untuk mempermudah pengurusan izin. Sistem OSS adalah sistem terpadu yang dibuat untuk memfasilitasi proses pengurusan Perizinan Berusaha. Untuk mensosialisasikan ketentuan hukum pengurusan perizinan dan proses pengurusan izin melalui OSS-RBA, maka diperlukan bimbingan teknis bagi Pelaku Usaha
Co-Authors Dahlan Ali Faisal A. Rani Fikri Fikri Fikri Fikri Hariz Poetra Aqli Lena Farsia M. Arizka Wahyu M. Nur Akhyar Mahdi Syahbandir Mohamad Ginanjar Muhammad Rizki Mujibussalim Mujibussalim Riza Chatias Pratama Rizanizarli, Rizanizarli Sanusi Bintang Savira Farsha Saibi Susiana Susiana Wardah Wardah