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All Journal International Journal of Advances in Applied Sciences Journal of K6 Education and Management Jurnal Kewarganegaraan Contemplate: Jurnal Ilmiah Studi Keislaman Jurnal Ekonomi dan Pembangunan Indonesia Datuk Sulaiman Law Review (DaLRev) Animha Law Journal
Asrul Hidayat
Staf Direktorat Jenderal Pajak, Kementerian Keuangan Republik Indonesia
Religion Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Physics Social Sciences Other

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DEVELOPMENT OF COGNITIVE ASPECTS OF CHILDREN IN MATCHING NUMBERS WITH NUMBER SYMBOLS USING A COMBINATION OF DEMONSTRATION, MAKE A MATCH MODELS ASSISTED BY AUDIO VISUAL MEDIA Hidayat, Asrul; Hadi, Sutarto; Darmiyati
Journal of K6, Education and Management Vol. 2 No. 2 (2019): Volume 2 Issue 2
Publisher : Indonesian Researcher Society for Science Technology and Education (IDREST) Publisher

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Abstract

The purpose of this study was to describe teacher activities, children's activities and the development of children's cognitive abilities in matching numbers with number symbols using a combination of Demonstration, make a Match model, assisted by Audio-Visual Media in group B of TK RA Citra Islami Banjarmasin. This study uses a qualitative approach with a type of classroom action research (CAR). Sources of data in this study were teacher and child group B of TK RA Citra Islami Banjarmasin located on Jalan Kelayan B Komplek 10 Gang H. Thaberi RT. 13 Banjarmasin. The research instrument used by researchers to retrieve data is observation. The results of this study illustrate that the teacher's activities have been carried out according to the steps that have been set with very good criteria. Child activity increases in each cycle with very active criteria. Development of cognitive aspects of children in matching numbers with number symbols using a combination of Demonstration, make a Match model, assisted by Audio-Visual Media in group B TK RA Citra Islami Banjarmasin has improved with the criteria of developing very well. The suggestion of this study is expected to be a guideline in learning activities using the combined Demonstration, Make a Match model, assisted by Audio-Visual Media in an effort to improve the quality of learning on cognitive aspects and provide input for subsequent researchers to be able to increase creativity in carrying out the research process.
Wajib Pajak dan Generasi Muda: Tax Morale Mahasiswa di Indonesia Susila, Budi; Juniult, Partomuan T.; Hidayat, Asrul
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 16, No. 2
Publisher : UI Scholars Hub

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Abstract

This paper is aimed to investigate the level of tax morale on Indonesia college students regarding fulfillment of tax obligations as an indication of their characteristics as future taxpayers and the factors behind their tax morale. This research exercised a survey method with respondents from the University of Indonesia chosen with a random sampling technique. The results indicated that the level of tax morale on Indonesia college students is relatively good. As for the variables that influenced the tax morale are gender, religious observance, and the perception of the importance of the government.
Analisis Potensi dan Kesenjangan Penerimaan Pajak Pertambahan Nilai di Indonesia Tahun 2013 Sugana, Rubino; Hidayat, Asrul
Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : UI Scholars Hub

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Abstract

This study is conducted to develop a model that can be used to estimate the VAT revenue potential, tax gaps, and the impact of policy changes using the Input-Output Table. The amount of VAT revenue projection generated by this model is close to the VAT revenue realization. The result of this study shows that the VAT compliance rate is only around 53%. Improving VAT compliance rate would generate a higher impact on VAT revenue as compared with raising the VAT rate. On the other hand, removing all VAT exemptions, besides increasing the administrative burden, it could also reduce VAT revenue from certain economic sectors, even though it will reduce economic distortions and avoid the need for special VAT treatment.
Effect of cutting process using cutting insert of grade UTi20T Nur, Rusdi; Razak, Arthur Halik; Basongan, Yosrihard; Faraby, Muhira Dzar; Syahrisal, Syahrisal; Hidayat, Asrul
International Journal of Advances in Applied Sciences Vol 13, No 2: June 2024
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/ijaas.v13.i2.pp401-410

Abstract

In the metal-cutting industry, the precision of the metal-cutting process is of paramount importance. Errors in the metal-cutting process not only lead to damage to the cutting tool but also result in the production of low-quality materials. The incorporation of insert materials in the cutting process is aimed at maintaining cutting precision and achieving superior results. This research seeks to investigate the impact of the cutting process utilizing grade KC5410 cutting insert under minimum quantity lubrication (MQL) Conditions. In this study, machining tests were conducted using the ALPHA 1350S 2-axis computer numerical control (CNC) lathe machine under MQL conditions, employing cutting tool inserts UTi20T supplied by Mitsubishi. Two types of tools were utilized in the cutting process, namely UTi20T. Critical aspects such as cutting force, total power consumption, surface roughness, and tool life were analyzed to provide comprehensive insights into the efficiency of the cutting process. The findings of this study significantly contribute to the understanding of how the integration of Grade KC5410 cutting inserts under MQL conditions can enhance the overall efficiency of metal-cutting operations. The successful machinability assessment was conducted by implementing sustainable machining practices.
IMPLEMENTASI PERATURAN DAERAH NO 7 TAHUN 2013 TENTANG PENGELOLAAN SAMPAH TERHADAP PERAN DINAS LINGKUNGAN HIDUP PEMUKIMAN DAN KEBERSIHAN KABUPATEN PINRANG DALAM PENANGGULANGAN LIMBAH DOMESTIK Guliling, Satrio; Hamzah, Hartono; Hidayat, Asrul
Datuk Sulaiman Law Review (DaLRev) Vol 5 No 2 (2024): Datuk Sulaiman Law Review (DaLReV)
Publisher : Program Studi Hukum Tata Negara (Siyasah) IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/dalrev.v5i2.6473

Abstract

This study aims to describe the implementation of Regional Regulation No. 7 of 2013 on Waste Management in Pinrang Regency and to describe the role of the Environmental, Housing, and Cleanliness Agency in managing domestic waste in Pinrang Regency. The findings of this study show that waste management has been carried out through several concrete steps, but it has not yet been fully optimal due to the accumulation of waste in areas with high activity. The role of the Environmental, Housing, and Cleanliness Agency in addressing domestic waste in the urban areas of Pinrang Regency includes the planning and implementation of waste management programs, including waste collection, sorting, and processing, which have not been fully effective. This highlights the need for improved supervision and public education on the importance of waste sorting and management.
Praktek Akuntabilitas Pengelolaan APBDesa (Studi di Desa Bungi Kecamatan Duampanua Kabupaten Pinrang) Fattah, Ibrahim; Jadda, Asram A.T; Rasyid, Wahyu; Hamzah, Hartono; Hidayat, Asrul
Jurnal Kewarganegaraan Vol 6 No 2 (2022): Desember 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jk.v6i2.4044

Abstract

AbstrakPenelitian ini bertujuan untuk mengetahui 1) pelaksanaan akuntabilitas APBDesa di Desa Bungi, Kecamatan Duampanua, Kabupaten Pinrang Dalam Perspektif Otonomi Desa berdasarklan Undang-Undang No. 6 Tahun 2014 tentang Desa, dan 2) Faktor-faktor yang mempengaruhi pelaksanaan Akuntabilitas Dana Desa di Desa Bungi. Metode penelitian yang digunakan adalah penelitian hukum empiris normatif. Data yang digunakan dalam peneltian ini adalah data primer dan data sekunder. Hasil penelitian menunjukkan bahwa data pelaksanaan akuntabilitas pengelolaan APBDesa di Desa Bungi, secara umum sudah sesuai dengan ketentuan Undang-Undang Nomor 6 Tahun 2014. Faktor-faktor yang mempengaruhi pelaksanaan akuntabilitas pengelolaan dana desa di Desa Bungi adalah adanya publikasi APBDesa melalui baliho besar dan APBDesa diumumkan di masjid, dan adanya hibah lahan Kepala Desa Bungi untuk pembangunan Sport Center Desa.Kata Kunci: Akuntabilitas, Pengelolaan APBDesa, Otonomi Desa. AbstractThis study aims to determine 1) the implementation of APBDesa accountability in Bungi Village, Duampanua District, Pinrang Regency in the Perspective of Village Autonomy based on Law no. 6 of 2014 concerning Villages, and 2) Factors affecting the implementation of Village Fund Accountability in Bungi Village. The research method used is normative empirical legal research. The data used in this research are primary data and secondary data. The results showed that the data on the implementation of accountability for the management of APBDesa in Bungi Village, in general, were in accordance with the provisions of Law Number 6 of 2014. The factors that influenced the implementation of accountability for the management of village funds in Bungi Village were the publication of APBDesa through large billboards and the announcement of the APBDesa. at the mosque, and a land grant from the Bungi Village Head for the construction of the Village Sport Center.Keywords: Accountability, Village Budget Management, Village Autonomy
Tinjauan Hukum Terhadap Hak-Hak Petani Dalam Pemanfaatan Sumber Daya Air Untuk Irigasi Di Kabupaten Sidenreng Rappang Hartono Hamzah; Said, Abd.; Hidayat, Asrul; Fattah, Ibrahim; Hasan, Nurhaedah
Animha Law Journal Vol 2 No 2 (2025): Animha Law Journal
Publisher : Astha Grafika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65675/alj.v2i2.160

Abstract

Penelitian ini mengkaji tinjauan hukum hak-hak petani dalam pemanfaatan sumber daya air untuk irigasi di Kabupaten Sidenreng Rappang. Fokus utama penelitian ini adalah mengevaluasi perlindungan hukum hak-hak petani dalam pemanfaatan air irigasi dan mengkaji implementasi peraturan perundang-undangan yang berlaku. Penelitian ini menggunakan pendekatan yuridis empiris dengan menganalisis peraturan perundang-undangan yang mengatur hak-hak petani dan mengamati praktik pemanfaatan air di lapangan. Data dikumpulkan melalui observasi, tinjauan pustaka, dan analisis bahan hukum primer, sekunder, dan tersier. Analisis deskriptif kualitatif digunakan untuk memahami bagaimana undang-undang mengatur akses dan distribusi air bagi petani, serta bagaimana peraturan perundang-undangan tersebut diimplementasikan dalam praktik. Temuan penelitian menunjukkan bahwa meskipun peraturan perundang-undangan telah menetapkan hak-hak petani atas air irigasi, implementasinya belum sepenuhnya mematuhi prinsip-prinsip keadilan dan keberlanjutan. Distribusi air masih belum merata antara hulu dan hilir, dan kasus-kasus penyalahgunaan menyebabkan akses air yang tidak merata bagi petani. Oleh karena itu, pengawasan yang lebih ketat dan kebijakan yang menjamin distribusi air yang lebih merata diperlukan. Penyelenggaraan sistem irigasi yang adil dan berkelanjutan sangat penting untuk menjaga hak-hak petani dan menjaga keberlanjutan sumber daya air untuk pertanian di Kabupaten Sidenreng Rappang.
Perspektif Hukum Penggunaan Gugatan Sederhana Sebagai Sarana Penyelesaian Kredit Macet Bank Bri Cabang Sidenreng Rappang Unit Bila NUR AZLINA; Azlina, Nur; Jadda, Asram A. T.; Hamzah, Hartono; Hidayat, Asrul
Animha Law Journal Vol 2 No 2 (2025): Animha Law Journal
Publisher : Astha Grafika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65675/alj.v2i1.166

Abstract

Penelitian ini membahas efektivitas penggunaan gugatan sederhana dalam penyelesaian kredit macet di Bank Rakyat Indonesia (BRI) Kantor Cabang Sidenreng Rappang Unit Bila. Tujuan penelitian ini adalah menganalisis penerapan gugatan sederhana dalam menangani kredit bermasalah serta mengukur efektivitasnya dalam memberikan solusi hukum yang lebih cepat dan efisien dibandingkan dengan litigasi biasa. Penelitian ini menggunakan pendekatan normatif-empiris, yang mengombinasikan analisis hukum tertulis dengan pengamatan langsung terhadap implementasi hukum di masyarakat. Data dikumpulkan melalui wawancara dengan pihak bank, studi kepustakaan, serta analisis dokumen terkait kasus kredit macet.Hasil penelitian menunjukkan bahwa penggunaan gugatan sederhana memungkinkan bank untuk menyelesaikan kredit macet secara lebih efektif karena prosedurnya yang lebih ringkas dan cepat. Gugatan ini memberikan kepastian hukum bagi bank dalam proses eksekusi jaminan, sehingga risiko kerugian dapat diminimalkan. Dengan demikian, mekanisme gugatan sederhana menjadi alternatif penyelesaian sengketa yang lebih efisien dibandingkan dengan mekanisme litigasi konvensional.
PERKEMBANGAN ILMU-ILMU AL-QUR’AN: STUDI KRITIS TERHADAP KONSEP DAN SEJARAH ULUMUL QUR’AN Hidayat, Asrul; Rahman, Pathur
CONTEMPLATE: Jurnal Ilmiah Studi Keislaman Vol 6 No 2 (2025): Desember 2025
Publisher : LP2M Institut Agama Islam Al-Qur'an Al-Ittifaqiah Indralaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53649/contemplate.v6i2.1277

Abstract

The Qur’anic sciences (Ulumul Qur’an) represent a fundamental branch of Islamic scholarship that serves as the foundation for understanding the meaning and message of the Qur’an comprehensively. This study aims to critically analyze the basic concepts, scope, and historical development of Ulumul Qur’an from the classical to the contemporary period. Using a qualitative approach and library research method, this paper examines primary and secondary sources such as the works of al-Zarkasyi, al-Suyuthi, and modern scholars who discuss the epistemology of Qur’anic studies. The findings reveal that Ulumul Qur’an has undergone a significant evolution both terminologically and methodologically. In the early Islamic period, it developed through oral and traditional transmission by the companions and successors. During the codification era, numerous systematic works emerged, laying the foundations of Qur’anic sciences as an independent discipline. In the modern era, Ulumul Qur’an continues to expand through interdisciplinary approaches involving linguistics, history, and hermeneutics, aiming to address contemporary issues faced by Muslim societies. This study concludes that understanding the development of Qur’anic sciences is essential for strengthening the epistemological framework of Islamic scholarship and for developing interpretative methodologies relevant to modern contexts. Hence, this research contributes to enriching the academic discourse on Islamic studies through a critical exploration of the conceptual and historical dynamics of Ulumul Qur’an.
Co-Authors Arthur Halik Razak Budi Susila, Budi Darmiyati Fattah, Ibrahim Guliling, Satrio Hamzah, Hartono Hartono Hamzah Hasan, Nurhaedah Jadda, Asram A. T. Jadda, Asram A.T Juniult, Partomuan T. Muhira Dzar Faraby, Muhira Dzar Nur Azlina Nur Azlina Rahman, Pathur Rasyid, Wahyu Rubino Sugana, Rubino Rusdi Nur Said, Abd. Sutarto Hadi Syahrisal, Syahrisal Yosrihard Basongan