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All Journal Sosiohumaniora Pandecta Jurnal Dinamika Hukum Dharmakarya : Jurnal Aplikasi Ipteks Untuk Masyarakat Veritas et Justitia PADJADJARAN Jurnal Ilmu Hukum (Journal of Law) AMANNA GAPPA Jurnal Konstitusi Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada Widya Yuridika Jurnal Sains Sosio Humaniora Jurnal Ilmiah Galuh Justisi JURNAL HUKUM dan KENOTARIATAN Kumawula: Jurnal Pengabdian Kepada Masyarakat Abdi Dosen : Jurnal Pengabdian Pada Masyarakat MAGISTRA Law Review Journal of Law and Policy Transformation JHR (Jurnal Hukum Replik) Jurnal JURISTIC (JuJUR) Jurnal Poros Hukum Padjadjaran Jurnal Konstitusi i-Latinnotary Journal: Internasional Journal of Latin Notary Journal of Law, Poliitic and Humanities Jurnal Hukum dan Peradilan PUSKAPSI Law Review Innovative: Journal Of Social Science Research Journal of Social Science RechtIdee Nomos : Jurnal Penelitian Ilmu Hukum
Dewi Kania Sugiharti
Universitas Padjadjaran
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Public Health Social Sciences Other

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TANGGUNGJAWAB REKTOR SEBAGAI KPA DALAM PENGELOLAAN KEUANGAN PERGURUAN TINGGI NEGERI YANG MENYELENGGARAKAN PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM (PTN PK-BLU) Dewi Kania Sugiharti; Muhammad Ziaurahman; Sechabudin Sechabudin
Jurnal Hukum dan Peradilan Vol 2, No 3 (2013)
Publisher : Pusat Strategi Kebijakan Hukum dan Peradilan Mahkamah Agung RI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25216/jhp.2.3.2013.427-448

Abstract

Universities that apply the concept of Public Service Agency (BLU - PK PTN ) in performing functions as an organ which is engaged in the service infrastructure support through goods or services . As an institution under the auspices of the government and the state budget receives PTN PK - BLU implement mechanisms to acquire goods or services in accordance with the law. However, the procurement process in obtaining goods or services sometimes poses problems that arise as a consequence of the passage of the procurement of goods or services involving the organs in it as PA / KPA , KDP , ULP , and Committee / Receiver Procurement Officer. Rector of the KPA in PK - BLU PTN has the authority to control the organs that carry out the process of procurement of goods / services in the environment . Errors in the procurement process of goods / services performed by the CO and the ULP / Procurement Officer causing state losses due to these errors, either due to negligence or unlawful acts. As the KPA in the process of procurement of goods / services Rector can control the organs in accordance with the authority given. The consequences are acceptable if the authorities ultimately the procurement of goods / services did not heed the warning Rector officials related procurement process of goods / services will receive sanctions. Keywords: Authorized Budget, Financial State.
INDIKATOR TINDAK PENYALAHGUNAAN WEWENANG DI BIDANG PERIZINAN LINGKUNGAN HIDUP BERDASARKAN HUKUM POSITIF DI INDONESIA Zahra Malinda Putri; Dewi Kania Sugiharti; Zainal Muttaqin
Jurnal JURISTIC Vol 3, No 02 (2022): Jurnal JURISTIC
Publisher : PSHPM Untag Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35973/jrs.v3i02.3103

Abstract

Setiap tindakan Pemerintah dalam melaksanakan penyelenggaraan pemerintahan wajib berdasarkan peraturan perundang-undangan yang berlaku. Salah satunya dalam membuat suatu keputusan tata usaha negara, yaitu Izin. Namun, kerap kali dalam penerbitan izin yang dikeluarkan oleh badan atau pejabat pemerintahan bertentangan dengan peraturan perundang-undangan, seperti izin lingkungan. Hal tersebut merupakan salah satu bentuk dari tindak penyalahgunaan wewenang berupa melampaui wewenang berdasarkan Pasal 18 ayat (1) Undang-Undang Nomor 30 Tahun 2014 Tentang Administrasi Pemerintahan. Penelitian ini bertujuan untuk mengetahui indikator terhadap tindak penyalahgunaan wewenang di bidang perizinan lingkungan hidup berdasarkan hukum positif di Indonesia. Penelitian ini menggunakan metode pendekatan yuridis normatif dengan metode analisis normatif kualitatif. Hasil penelitian menyimpulkan bahwa indikator dari tindak penyalahgunaan wewenang dalam bidang perizinan lingkungan, yaitu adanya penggunaan wewenang yang tidak sebagaimana mestinya dalam memberikan izin/persetujuan lingkungan, bertentangan dengan tujuan diberikannya wewenang izin/persetujuan lingkungan, bertentangan dengan peraturan perundang-undangan dibidang perlindungan dan pengelolaan lingkungan hidup.
Legal Implication on Supreme Court Decision that Conclude Contract of Work has a Lex Specialis Principle from the Local Taxes and Retributions Act 2009 towards Local Government Finance Maulana Fadillah; Dewi Kania Sugiharti; Holyness N Singadimedja
JHR (Jurnal Hukum Replik) Vol 10, No 2 (2022): JURNAL HUKUM REPLIK
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jhr.v10i2.6151

Abstract

The Contract of Work between the Government of Indonesia and mining companies has the nailed down tax obligations, which means that the mining companies only pay taxes that are stipulated at the time when the Contract of Work was signed. A legal issue arose when the Local Taxes and Retributions was enacted in 2009 which did not exclude Contract of Work mining companies from imposing local taxes. In several provinces, the tax dispute arose when the Local Government imposed local taxes on the mining companies under the Contract of Work based on the Local Taxes and Retributions Act. The pattern of dispute settlement process from those issues was carried out until the case review process by the Supreme Court. The decision on the case review stated that the Contract of Work was valid as a lex specialis of the Local Taxes and Retributions Act with consideration: there was a recommendation from the House of Representatives in the formation of a Contract of Work and the Letter of the Minister of Finance No. 1032/MK.04/1988. The method that will be used in this study is the normative juridical method, referring to written legal materials in the form of primary, secondary, and tertiary legal materials which are specifically related to local taxes and absolute tax theory. The result of this research concluded that the Supreme Court decision was not conformable with tax law principles and absolute tax theory. Furthermore, considering the erga omnes principle of the Administrative Court System that the Tax Court is beneath the scope, the decision implies the other local government that cannot collect local taxes from mining companies under Contract of Work.
ADMINISTRATIVE SANCTIONS AGAINST ABUSE OF AUTHORITY IN THE ENVIRONMENTAL LICENSING SECTOR BASED ON POSITIVE LAW IN INDONESIA Zahra Malinda Putri; Dewi Kania Sugiharti; Zainal Muttaqin
Journal of Law and Policy Transformation Vol 7 No 2 (2022)
Publisher : Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/jlpt.v7i2.6869

Abstract

Administrative sanction is a legal instrument used within the scope of state administrative law. Provisions regarding administrative sanctions are contained within the scope of state administrative law, one of which is contained in the rules regarding licensing. Permit is the most widely used juridical instrument in the scope of administrative law. In carrying out an activity carried out by the community, it must be related to the environment because the environment is an absolute part of human life. In practice, there are several phenomena of granting Environmental Permits that are contrary to laws and regulations which are indications of abuse of authority, but the application of administrative sanctions is not implemented properly. This research uses normative research method with analytical descriptive method. The results of the study conclude that the administration of administrative sanctions regulated in the government administration law against government agencies or officials in committing acts of abuse of authority has not been implemented because administrative sanctions are applied using civil servant disciplinary penalties.
Tax Law Certainty on The Sale of Food and Beverages after The Enactment of Law Number 1 of 2022 Josep Irvan Gilang Hutagalung; Dewi Kania Sugiharti; Zainal Muttaqin
Journal of Social Science Vol. 3 No. 4 (2022): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (312.937 KB) | DOI: 10.46799/jss.v3i4.385

Abstract

Taxes on Certain Goods and Services (TCGS) is a concept of integrating consumption-based taxes contained in Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments. The provisions for tax collection in this new law also change local taxation policies, particularly on tax collection on the sale of food and beverages. Therefore, this study aims to analyze the arrangement for collecting TCGS for the sale of food and/or beverages based on the principle of legal certainty and reviewing the implications of the concept of collecting TCGS on the sale of food and/or beverages in terms of local tax intensification efforts. This study uses a normative juridical method using secondary data sources. The data that has been obtained is then described descriptively with qualitative analysis methods. The results of this study indicate that the concept of collecting PBJT for food and beverage sales is in accordance with the principle of legal certainty because it limits the authority to collect VAT by the Central Government and TCGS by the Regional Government for business actors engaged in the culinary industry. To make efforts to optimize regional revenues after the enactment of Law No. 1 of 2022 is to intensify taxes by expanding the revenue base, optimizing the collection process, and increasing supervision.
PENINGKATAN KAPASITAS APARATUR DESA DALAM PENGELOLAAN DANA DESA DI DESA CINTARATU KECAMATAN PARIGI KABUPATEN PANGANDARAN Dewi Kania Sugiharti; Rully Herdita Ramadhani; Memed Sueb; Cahya Irawady; Indri  Yuliaftri
Dharmakarya : Jurnal Aplikasi Ipteks Untuk Masyarakat Vol 12, No 2 (2023): Juni, 2023
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/dharmakarya.v12i2.39474

Abstract

Desa Cintaratu merupakan salah satu desa yang berada di wilayah Kabupaten Pangandaran, dimana kedudukannya sangat strategis karena berdampingan dengan pusat pemerintahan dan pendidikan serta kawasan wisata. Dengan banyaknya potensi yang dimilikinya, maka Desa Cintaratu perlu dilakukan sosialiasi sebagai bentuk pengabdian pada masyarakat terkait peningkatan kapasitas aparatur desa dalam pengelolaan dana desa. Mengingat tidak sepenuhnya aparatur desa memiliki kapasitas memadai dalam pengelolaan dana desa. Aparatur desa memiliki peranan penting dalam pengelolaan keuangan desa khususnya dana desa sebagai amanah undang-undang. Tujuan pengabdian pada masyarakat ini adalah untuk meningkatkan kapasitas aparatur desa dalam rangka mengefektifkan pengelolaan dana desa dan meningkatkan kapabilitas aparatur desa dalam mengelola dana desa, serta merespon aspirasi dan partisipasi masyarakat desa. Metode pengabdian pada masyarakat ini dilaksanakan dalam bentuk sosialiasi yang disampaikan dengan metode ceramah dan penyampaian materi dalam bentuk PPT melalui media layar infokus. Fakta yang ditemukan terkait pengelolaan dana desa yang ada di Desa Cintaratu, pada dasarnya pengelolaan keuangan desa khususnya dana desa, sudah dijalankan dengan memperhatikan prinsip-prinsip pengelolaan keuangan negara. Hal ini dapat dilihat dengan adanya informasi anggaran perencanaan dan belanja desa. Dengan dilaksanakannya kegiatan pengabdian pada masyarakat, aparatur desa di Desa Cintaratu ini merasakan pentingnya ilmu pengetahuan dalam pengelolaan dana desa. Aparatur desa merupakan aktor utama yang menentukan keberhasilan dalam menjalankan amanat undang-undang desa yang di dalamnya mengatur mengenai dana desa dan dana desa tersebut diperuntukan sebesar-besarnya bagi kepentingan dan kesejahteraan masyarakat desa.
Mewujudkan Desa Bebas Korupsi Melalui Pengelolaan Keuangan Desa Terpadu Dewi Kania Sugiharti; Ajie Ramdan
Pandecta Research Law Journal Vol 14, No 1 (2019): June
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/pandecta.v14i1.16729

Abstract

Artikel ini membahas masalah pengelolaan keuangan desa terpadu yang harus dilaksanakan oleh pemerintah desa untuk menghindari terjadinya korupsi. Hal tersebut penting untuk memahami permasalahan pengelolaan keuangan desa yang terjadi. Metode penelitian yang digunakan yakni  metode penelitian yang bersifat yuridis-normatif dengan mengambil contoh kasus korupsi pengelolaan dana desa di Simalungun, Mojokerto, Magetan, dan Ciamis. Hasil penelitian menunjukkan bahwa keuangan desa adalah termasuk keuangan negara. Pasal 93 ayat (1) PP No. 43 Tahun 2014 tentang Peraturan Pelaksana UU No. 6 Tahun 2014 tentang Desa menentukan Perencanaan, Pelaksanaan, Penatausahaan, Pelaporan dan Pertanggungjawaban harus dilakukan dalam mengelola keuangan desa terpadu. Pengelolaan keuangan desa terpadu menurut Kerugian keuangan negara yang terjadi di empat desa tersebut merupakan kesalahan pengelolaan keuangan negara. Asas pengelolaan keuangan desa yaitu transparansi, akuntabilitas dan partisipatif harus diterapkan oleh pemerintahan desa dalam pengelolaan keuangan desa untuk mencegah terjadinya kerugian keuangan negara. Risiko keuangan desa yang diprediksikan oleh BPKP berpotensi mengakibatkan kerugian keuangan negara. Prediksi tersebut seharusnya ditindaklanjuti dengan memperketat sistem pengawasan kepada kepala desa serta perangkatnya dalam mengelola keuangan desa, kerja sama beberapa kementerian diantaranya Kementerian Keuangan, Kementerian Desa dan Transmigrasi, Kementerian Dalam Negeri, dan perlu dilakukan untuk mencegah terjadinya kerugian keuangan negara.This article discusses the problem of integrated village financial management that must be carried out by the village government to avoid corruption. This is important to understand the problems of village financial management that occur. The research method used is a juridical-normative research method by taking examples of corruption cases of village fund management in Simalungun, Mojokerto, Magetan and Ciamis. The results of the study show that village finance is part of state finance. Because regional finance is a part of state finance. Integrated village financial management based on Article 93 paragraph (1) of Government Regulation Number 43 of 2014 concerning Implementing Regulations Law Number 6 Year 2014 concerning Villages includes Planning, Implementation, Administration, Reporting and Accountability. The state financial losses that occurred in the four villages constituted a mistake in managing state finances. The principle of village financial management, namely transparency, accountability and participatory must be applied by the village government in managing village finance to prevent the loss of state finances. Village financial risks predicted by the BPKP have the potential to result in state financial losses. The prediction should be followed up by tightening the supervision system to the village head and its instruments in managing village finance, coordination between the finance ministries, the interior ministry and village ministries transmigration needs to be done to prevent the loss of state finances.
Renewal of Intellectual Property Execution Auction Regulations to Support Creative Economy Actors Financing Schemes Rio, Fildzah; Abubakar, Lastuti; Sugiharti, Dewi Kania
Jurnal Hukum dan Kenotariatan Vol. 8 No. 2 (2024): Jurnal Hukum dan Kenotariatan
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/hukeno.v8i2.21588

Abstract

Government Regulation Number 24 of 2022 concerning the Implementation of Law Number 24 of 2019 concerning the Creative Economy aims to optimize intellectual property as credit or financing collateral for creative economy actors. From the banking side, intellectual property as an object of collateral cannot be implemented for various reasons, including those related to the execution of intellectual property in the event of bad credit or financing. Eventhough auction regulations recognize intellectual property as intangible assets that can be executed, they still don’t provide legal certainty for both creditors and debtors. This research aims to analyse regulatory constraints in intellectual property execution auctions and renewal in auction regulations that need to be carried out to support creative economy financing schemes. This research uses a normative juridical approach with analytical descriptive research specifications and qualitative juridical data analysis. Based on the research, the following results were obtained: Although intellectual property is recognized as an object of execution auctions, regulation haven’t provide certainty regarding the execution mechanism, especially regarding the transfer of intellectual property rights. So, the idea is to make the rules stricter so that execution auctions can support intellectual property-based financing schemes for people working in the creative economy.
Prinsip Kepastian Hukum Pemungutan Pajak Pertambahan Nilai Aset Kripto di Indonesia Berdasarkan Peraturan Menteri Keuangan Nomor 68/PMK.03/2022 Vidi Adhar, Meuthia Syaharani; Sugiharti, Dewi Kania; Cahyandani, Amelia
PUSKAPSI Law Review Vol 4 No 1 (2024): June 2024
Publisher : Pusat Pengkajian Pancasila dan Konstitusi (PUSKAPSI) FH UNEJ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/puskapsi.v4i1.48330

Abstract

ABSTRAK Pengakuan cryptocurrency (yang selanjutnya disebut Aset Kripto) sebagai komoditi oleh Badan Pengawas Perdagangan Berjangka Komoditi (Bappebti) menimbulkan konsekuensi hukum berupa pengenaan Aset Kripto sebagai Barang Kena Pajak (BKP) yang dapat dikenakan Pajak Pertambahan Nilai (PPN). Pengaturan PPN atas Aset Kripto terdapat pada Peraturan Menteri Keuangan Nomor 68/PMK.03/2022 tentang Pajak Pertambahan Nilai dan Pajak Penghasilan atas Transaksi Perdagangan Aset Kripto. PMK tersebut mengatur mengenai objek, subjek, taatbestand, serta tarif dari PPN Transaksi Aset Kripto. Pengaturan mengenai pajak materiil PPN Aset Kripto dalam PMK tersebut tentu menimbulkan permasalahan, karena Pasal 23A Undang-undang Dasar Republik Indonesia Tahun 1945 secara tegas menyatakan pengaturan pajak diatur dalam Undang-undang. Maka dari itu, penelitian ini berupaya untuk menganalisis prinsip kepastian hukum dalam pemungutan PPN terhadap Aset Kripto di Indonesia berdasarkan PMK No.68/PMK.03/2022 serta praktik pemungutan PPN Aset Kripto agar secara efektif dapat meningkatkan Penerimaan Negara Indonesia. Metode yang digunakan dalam penelitian ini adalah yuridis normatif dengan melakukan telaahan terhadap asas-asas pembentukan hukum perpajakan dan peraturan perundang-undangan di bidang perpajakan. Data yang diperoleh kemudian dianalisis secara kualitatif dan Penulis akan mengurai hasil analisis secara deskriptif. Hasil penelitian ini menunjukan bahwa PMK 68/PMK.03/2022 tidak memenuhi prinsip kepastian hukum pembentukan peraturan perundang-undangan di bidang perpajakan. Selain itu, dalam meningkatkan penerimaan negara yang dilakukan melalui pemungutan PPN Aset Kripto, Kementerian Keuangan dapat melakukan upaya-upaya kerjasama dengan stakeholders lain dan melakukan optimalisasi arsitektur teknologi. KATA KUNCI: Kepastian Hukum, Pajak Pertambahan Nilai, Aset Kripto, Arsitektur Teknologi ABSTRACT The recognition of cryptocurrency (hereinafter referred to Crypto Assets) as a commodity by the Commodity Futures Trading Supervisory Agency (Bappebti) creates legal consequences in the form of the taxation of Crypto Assets as a Taxable Item (BKP) that can be subject to Value Added Tax (VAT). The regulasi of VAT of Crypto Assets is regulated in the Regulation of the Minister of Finance Number 68/PMK.03/2022 on Value Added Tax and Income Tax on Crypto Asset Trading Transactions. The PMK regulates the object, subject, compliance, and rate of VAT on Crypto Assets. The arrangement regarding the material tax of PPN Crypto in the PMK certainly causes problems, because Article 23A of the 1945 Constitution pof the Republik of Indonesia explicitly states that the tax arrangement is governed by the law. Therefore, this research tries to analyze the principle of legal certainty in the collection of VAT on Crypto Assets in Indonesia based on PMK Number 68/PMK.03/2022. As wlell as the practice of collecting VAT on Crypto Assets do effectively increase Indonesia’s State Revenue. The method use in this research is normative jurisprudence by studying the principles of the formation of taxation law and legislation in the field of taxation. The data obtained is then analyzed qualitatively and the author will describe the results of the analysis descriptively. The results on this research show that PMK 68/PMK/03/2022 does not meet the principle of legal certainty in the information of legislation and regulations in the field of taxation. In addition, in increasing the state’s revenue through the collection of Crypto Asset VAT, The Ministry of Finance can make efforts to cooperate with other stakeholders and optimize architecture of technology. KEYWORD: Legal Certainty, Valued Added Tax, Crypt Assets, Architecture of Technology
PAJAK PENGHASILAN BAGI OVER-THE-TOP DI INDONESIA: SEBUAH PELUANG DAN TANTANGAN Cahyadini, Amelia; Muttaqin, Zainal; Dewi, Sinta; Sugiharti, Dewi Kania
Veritas et Justitia Vol. 8 No. 1 (2022): Veritas et Justitia
Publisher : Faculty of Law, Parahyangan Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25123/vej.v8i1.4735

Abstract

Over-the-Top (OTT) is a form of information technology innovation that is growing very rapidly, including in Indonesia as one of the largest OTT market country. OTT can earn income from users in Indonesia, while the right to tax this income cannot be imposed in Indonesia because OTT generally operates across national borders and does not have a permanent establishment in Indonesia. Therefore, it is necessary to consider income tax arrangements for OTT operating in Indonesia to provide legal certainty. This paper focuses on discussing the positive legal provisions of Income Tax that apply to OTT operating in Indonesia and the implementation of each of these regulations in the current era of economic digitalization. The author uses a normative juridical research method with a qualitative research approach. Based on this research, it is known that the provision of Income Tax for OTT does not yet exist, therefore the Government of Indonesia needs to design a national tax law that is able to accommodate income tax for OTT.
Co-Authors A.A. Ketut Agung Cahyawan W Abi Ma'ruf Radjab Affandi, Nurafni Kusumawardhani Ajie Ramdan Amelia Cahyadini An An Chandrawulan Anita Afriana Cahya Irawady Cahyandani, Amelia cahyo anggoro Dandrivanto Budhijanto Darmawan, Kevin Edwina, Shintya Eri Satriana Faqih Lutfi Ghani Satria Hartanto Ghani Satria Hartanto Helitha Novianty Muchtar Hendar Ristriawan Holyness Nurdin Singadimedja I. Tajudin I. Tajudin, I. Indri Yuliafitri Indri  Yuliaftri Irawadi, Cahya Isis Ikhwansyah Josep Irvan Gilang Hutagalung Lastuti Abubakar Lastuti Abubakar Maulana Fadillah Maulana Fadillah Memed Sueb Muhamad Fadillah Muhammad Ilham Satriana Muhammad Ziaurahman Muhammad Ziaurahman, Muhammad Nadhilah Mustika Natasya Bonita Oktaviana Manalu Nia Kurniati Pellokila, Catherine Ayunia Zoerien Pratama, Muhammad Ath-Thaariq Prita Amalia Pupung Faisal Purnama Trisnamansyah R. Herman Katimin Ramdhani, Rully Herdita Rio, Fildzah Ristriawan, Hendar Rully Herdita Ramadhani Saputri, Mastura Ajeng Sechabudin Sechabudin Sechabudin, Sechabudin Sechabudin, Sechabudin Seehabudin Seehabudin, Seehabudin Singadimedja, Holyness N Sinta Dewi Somarwidjaya Somarwidjaya Tjia Siauw Jan Tri Handayani Tri Handayani Vidi Adhar, Meuthia Syaharani Yani Pujiwati Zahra Malinda Putri Zainal Muttaqin Zainal Muttaqin Zainal Muttaqin Zainal Muttaqin