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<![CDATA[TINDAK PIDANA JUDI DALAM PERLOMBAAN BURUNG LOVEBIRD MENURUT HUKUM ISLAM ]]>
<![CDATA[Imam Rofiqi]]>;
<![CDATA[Ach. Puniman]]>;
<![CDATA[Miftahol Fajar Sodiq]]>
<![CDATA[ Jurnal Jendela Hukum Vol 7 No 2 (2020): JENDELA HUKUM ]]>
Publisher : <![CDATA[Fakultas Hukum ]]>
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DOI: 10.24929/fh.v7i2.1067
<![CDATA[Perlombaan yang marak atau sering dijumpai saat ini khususnya di sekitar kabupaten Sumenep adalah perlombaan burung lovebird dari panjangnya kicauan atau kontes paduan warna yang unik dari seekor burung lovebird yang dianggap langka oleh para masyarakat penggemar. Syarat mengikuti perlombaan burung lovebird bermacam-macam dari mulai umur seekor lovebird, kelas rendah atau tinggi sesuai dengan uang pendaftaran untuk mendaftar sebagai peserta. Para peserta akan mengantung lovebird dengan sangkarnya pada gantangan yang telah disediakan dengan dinilai oleh beberapa juri dalam beberapa menit. Saat waktu yang ditentukan oleh juri telah selesai maka para juri akan mengumpulkan dan menjumlah hasil penilaian oleh beberapa juri. Selanjutnya lovebird peserta yang memperoleh nilai tertinggi akan dijadikan sebagai pemenang dan mendapatkan hadiah berupa setifikat serta uang ataupun kendaraan bahkan hadiah umroh. Mekanisme perlombaan tersebut terdapat unsur judi menurut hukum positif dan hukum islam sendiri.]]>
<![CDATA[ANALISIS YURIDIS PERMOHONAN ISBAT NIKAH OLEH ISTRI YANG SUAMINYA TELAH MENINGGAL DUNIA ]]>
<![CDATA[Imam Rofiqi]]>;
<![CDATA[Ikarini Dani Widiyanti]]>;
<![CDATA[Nuzulia Kumalasari]]>
<![CDATA[ Jurnal Jendela Hukum Vol 7 No 2 (2020): JENDELA HUKUM ]]>
Publisher : <![CDATA[Fakultas Hukum ]]>
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DOI: 10.24929/fh.v7i2.1068
<![CDATA[Perkawinan adalah ikatan lahir batin antara seorang laki-laki dengan seorang wanita sebagai suami istri dengan tujuan untuk membentuk keluarga (rumah tangga) yang bahagia dan kekal berdasarkan Ketuhanan Yang Maha Esa. Menurut syariah agama perkawinan di katakan sah apabila telah memenuhi rukun dan syarat perkawinan. Perkawinan dinyatakan sah jika dilakukan menurut hukum agama masing-masing, bagi umat Islam harus memenuhi syarat dan rukunnya seperi adanya Ijab-Qobul, saksi, dll. Akan tetapi menurut hukum positif di samping menurut agama ternyata perkawinan tersebut juga harus dicatat. Pencatatan perkawinan merupakan hal penting dan wajib dilaksanakan bagi penduduk Indonesia, tujuannya adalah untuk menertibkan perkawinan yang ada di Indonesia. Selain hal tersebut dengan adanya perkawinan maka akan menimbulkan akibat hukum/hak dan kewajiban yang harus ditanggung oleh para pihak yang terkait dengan perkawinan tersebut. Bagi umat Islam yang belum dicatat perkawinannya dapat mengajukan permohonan isbat nikah ke Pengadilan Agama. Yang diantaranya adalah seperti kasus yang terjadi di Pengadilan Agama Jember Nomor 1197/Pdt.P/2013/PA.Jr terkait Permohonan Isbat Nikah, dalam perkara antara : HALIMAH Binti SAHRUN sebagai Pemohon Melawan SATURI sebagai Termohon. Inti dari surat permohonan tersebut adalah Pemohon meminta penetapan dari Pengadilan Agama Jember tentang sahnya pernikahan pemohon dengan suaminya yang telah meninggal dunia tersebut sebagai tanda bukti dan kepastian status pernikahan pemohon karena sebelumnya perkawinan tersebut tidak dicatat di kantor urusan agama (KUA) serta untuk mengurus akta kelahiran anaknya.]]>
<![CDATA[HUKUM PERJANJIAN DAN PENYELENGGARAAN JASA KONSTRUKSI ]]>
<![CDATA[Miftahol Fajar Sodik]]>;
<![CDATA[Imam Rofiqi]]>;
<![CDATA[Darma Jasuli]]>
<![CDATA[ Jurnal Ilmiah MITSU (Media Informasi Teknik Sipil Universitas Wiraraja) Vol 9 No 1 (2021): Jurnal Ilmiah MITSU ]]>
Publisher : <![CDATA[Fakultas Teknik, Universitas Wiraraja ]]>
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DOI: 10.24929/ft.v9i1.1016
<![CDATA[Construction services have the aim of realizing a just and prosperous society, this is based on Law number 2 of 2017 concerning construction services which replaces Law No. 18 of 1999, improvement of the rules was carried out due to lack of legal certainty in the content of law number 18 of 1999 concerning construction services relating to the implementation and agreement Construction service activities act as a supporter of national economic development and are one of the productivity factors to mobilize growth in each region at the district or city / professional level. Civil service construction services emphasizing implementation agreements are based on law number 2 of 2017 concerning construction services so that all rights and obligations can be realized by referring to benefits, safety, equality and fairness. The construction of construction must be carried out by looking at the provisions stipulated in articles 2, 38 and other sub-articles that are interrelated because construction services are activities of instruction that have an impact on the environment and sustainable development. The construction agreement must be made on the document that contains the formulation of the work, a clear and detailed description of the scope of work, the value of the work, unit prices, lump sums, and time limits for implementation. Equitable Rights and Obligations, containing the right of the Service User to obtain the results of Construction Services and their obligations to fulfill the agreed conditions, as well as the right of the Service Provider to obtain information and compensation for services and obligations to carry out Construction Services services. This means that the document of the agreement must contain everything that was promised in the implementation of construction services so that the consensus agreement on the agreement is a legal engagement (the law) of both parties which consequently with violation of rights and obligations between users and providers of construction services. Arrangements and construction agreements must be carried out in an environmentally sound manner and guarantee public order and legal certainty, meaning that construction construction must have a goal of realizing a just and prosperous society, and to function as a supporter of social and economic social infrastructure.]]>
<![CDATA[PAJAK E-COMMERCE DI KABUPATEN SUMENEP: APA KATA MEREKA? ]]>
<![CDATA[Moh. Faisol]]>;
<![CDATA[Imam Rofiqi]]>
<![CDATA[ PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 10 No 2 (2020): Performance : Jurnal Bisnis & Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.24929/feb.v10i2.1214
<![CDATA[Taxes were the main state of income that used as a tool to finance government activities. One of the means to increase revenue in this state is tax sector, DJP imposes taxes on electronic transactions (e-commerce). The problems from this situation of PMK have maked traders or service providers and marketplace platform providers have to cut taxes (PPN and PPnBM) on each transaction, thus making the transactions complicated, in fact the selling value of goods will be of high value with the imposition of the taxes. This qualitative research was conducted in Sumenep Regency by interviewing 13 informants; 1 academician and 12 business people and e-commerce users. The results of the interview our analyzed, the starting from data reduction, data presentation, and drawing conclusions that assisted by analysis tools of NVivo 12. The results of this research are (1) some taxpayers do not know PMK 210 regarding e-commerce tax. That matter because they have not gotten socialization and are not willing to seek information related the regulations; and (2) the existence of the e-commerce tax consider to be valid. Because taxes payment to the state will return to community, like as a infrastructure, and the other determined by laws and regulations.]]>
<![CDATA[PAJAK E-COMMERCE DI KABUPATEN SUMENEP: APA KATA MEREKA? ]]>
<![CDATA[Faisol, Moh.]]>;
<![CDATA[Rofiqi, Imam]]>
<![CDATA[ PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 10 No 2 (2020): Performance : Jurnal Bisnis & Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura ]]>
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DOI: 10.24929/feb.v10i2.1214
<![CDATA[Taxes were the main state of income that used as a tool to finance government activities. One of the means to increase revenue in this state is tax sector, DJP imposes taxes on electronic transactions (e-commerce). The problems from this situation of PMK have maked traders or service providers and marketplace platform providers have to cut taxes (PPN and PPnBM) on each transaction, thus making the transactions complicated, in fact the selling value of goods will be of high value with the imposition of the taxes. This qualitative research was conducted in Sumenep Regency by interviewing 13 informants; 1 academician and 12 business people and e-commerce users. The results of the interview our analyzed, the starting from data reduction, data presentation, and drawing conclusions that assisted by analysis tools of NVivo 12. The results of this research are (1) some taxpayers do not know PMK 210 regarding e-commerce tax. That matter because they have not gotten socialization and are not willing to seek information related the regulations; and (2) the existence of the e-commerce tax consider to be valid. Because taxes payment to the state will return to community, like as a infrastructure, and the other determined by laws and regulations.]]>
<![CDATA[EKSEKUSI PERJANJIAN KREDIT DENGAN JAMINAN FIDUSIA DI ERA PANDEMI (TELAAH KAJIAN MASLAHAH MURSALAH) ]]>
<![CDATA[Rofiqi, Imam]]>;
<![CDATA[Rusfandi, Rusfandi]]>;
<![CDATA[Anita, Anita]]>
<![CDATA[ Jurnal Jendela Hukum Vol 10 No 1 (2023): JENDELA HUKUM ]]>
Publisher : <![CDATA[Fakultas Hukum Universitas Wiraraja ]]>
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DOI: 10.24929/jjh.v10i1.2861
<![CDATA[The government has a program for small entrepreneurs in terms of activating the provision of credit to weak economic groups for the welfare of people's lives. Credit granting programs with a Fiduciary system can help credit recipients and credit providers. If the guarantee right can be executed quickly with a simple, efficient process and contains legal certainty, this is one of the parameters of a material debt guarantee. This research method uses the Juridical Empirical method, which is an approach taken to analyze the effectiveness of a regulation/legislation or existing law. In this case the approach is used to analyze qualitatively the implementation of fiduciary guarantees in Indonesia. This study uses primary data, namely data obtained directly from the field through an interview process and secondary data, namely examining various legal materials through library research. The analysis used in this research is qualitative analysis which draws conclusions using deductive analysis. Fiduciary Guarantee Law Number 42 of 1999 regulates the execution of Fiduciary Guarantees in Indonesia where there are various variations of the execution, therefore the parties can choose which execution model they want. However, in practice how to carry out the execution of fiduciary guarantees when there are problem loans, many still do not know, especially the implementation in pawnshops, which in fact have just handled the fiduciary system installment credit program. Which model is used by creditors throughout Indonesia. It is hoped that by knowing the system, model or method of executing fiduciary guarantees in this study, people will know more about the ins and outs, their rights and the consequences when taking credit with fiduciary system installments to creditors.]]>
<![CDATA[REKLAMASI PANTAI DITINJAU DARI UNDANG-UNDANG NOMOR 1 TAHUN 2014 TENTANG PENGELOLAAN WILAYAH PESISIR DAN PULAU PULAU KECIL ]]>
<![CDATA[Sodik, Miftahol Fajar]]>;
<![CDATA[Rofiqi, Imam]]>
<![CDATA[ ]]>
Publisher : <![CDATA[ ]]>
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DOI: 10.24929/jjh.v10i2.2977
<![CDATA[The beauty of nature and all geological ecosystems is a gift from Almighty God which was created for humanity as subjects to manage, use and be responsible for preserving all the beauty of the third planet called Earth, so that all living creatures that inhabit that place can live in mutualistic symbiosis. Irresponsible use and exploitation of natural resources is a threat in living together so that it is not uncommon to find land dredging, conversion of functions and even beach reclamation which can result in natural disasters and imbalance in the geological ecosystem. In this journal, we will explain how legal provisions (formal juridical) protect and regulate the use of natural resources in contact with oceans and beaches, so in this case the author uses an approach and study method of applicable legal rules (positive law) by explaining the contents of the law. -laws that regulate the extent of legal protection for the use of nature in a civil society.]]>
<![CDATA[KEDUDUKAN HUKUM PANTI ASUHAN SEBAGAI WALI DARI ANAK DIBAWAH UMUR ]]>
<![CDATA[Sari, Hanita]]>;
<![CDATA[Sjaifurrachman, Sjaifurrachman]]>;
<![CDATA[Rofiqi, Imam]]>
<![CDATA[ ]]>
Publisher : <![CDATA[ ]]>
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DOI: 10.24929/jjh.v11i1.3501
<![CDATA[The Civil Code does not allow a legal entity to be the guardian of a minor child, but in other provisions in law regulation no. 35 of 2014 concerning child protection allows for the implementation of guardianship by legal entities. So it is necessary to question the legal position of the orphanage as guardian of minors and the responsibility of the orphanage as guardian of the assets of minors. The purpose of writing this thesis is to describe the legal position of orphanages as guardians of minors and to explain the responsibilities of orphanages as guardians of the assets of minors. The research method used in writing this thesis is to use a normative juridical research type which uses legislation such as the Civil Code and the Child Protection Law as the main reference. The research approach used is the statutory approach. The types and sources of law used are primary legal materials and secondary legal materials. The first discussion concerns the position of an orphanage as guardian of a minor when there is a court order that the orphanage has the right to take care of the child's personal care. Next, the second discussion concerns the responsibilities of orphanages in fulfilling their obligations as guardians of the assets of minor children. It can be concluded that when guardianship is implemented in an orphanage without a court order, the orphanage is only carrying out its role as a child social welfare institution. Regarding responsibility for children's assets, there must be special supervision from an institution so that there is minimal chance of guardians misappropriating children's assets.]]>
<![CDATA[Treasurer's Experience In Applying Average Effective Rates For Income Tax 21 ]]>
<![CDATA[Faisol, Moh]]>;
<![CDATA[Norsain, Norsain]]>;
<![CDATA[Rofiqi, Imam]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 4 (2024): Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v14i4.36584
<![CDATA[Purpose: This study aims to understand the experience of treasurer taxpayers in withholding taxes based on TER PPh 21 at KPP Pratama ZA. Methodology/approach: The researcher uses an interpretive approach with a phenomenological method. The researcher interviewed 11 treasurer taxpayers from different institutional backgrounds, such as government agencies, state-owned enterprises, hospitals, private companies, and foundations. Data analysis uses spiral data analysis. Findings: Income Tax 21 withholding using TER provides convenience to treasurers because it is supported by the integrated e-bupot 21/26 feature. Practical implications: This study underscores the ease and efficiency of treasured taxpayers in withholding Income Tax 21 is significantly enhanced by information technology, thereby providing practical insights for tax professionals and individuals interested in tax withholding practices. Originality/value: This study understands the experience of the treasurer in withholding Income Tax 21 using the average effective rate (TER) with spiral data analysis]]>
<![CDATA[TARIF EFEKTIF RATA-RATA MENGURAI KERUMITAN PEMOTONGAN PPH PASAL 21 ]]>
<![CDATA[Faisol, Moh.]]>;
<![CDATA[., Norsain]]>;
<![CDATA[Rofiqi, Imam]]>
<![CDATA[ Journal of Accounting and Financial Issue (JAFIS) Vol 5 No 2 (2024): Journal of Accounting and Financial Issue (JAFIS) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.24929/jafis.v5i2.3807
<![CDATA[Penelitian ini bertujuan untuk memberikan gambaran tentang kesederhanaan dan kemudahan pemotongan PPh 21 dengan menggunkan tarif efektif rata-rata (TER) dibandingkan dengan tarif pasal 17 ayat (1). Metode penelitian ini adalah kualitatif dengan melakukan wawancara pada tiga orang informan yang berinteraksi langsung dengan implementasi TER. Analisis data menggunakan analisis data spiral, dan disempurnakan dengan uji keabsahan data kualitatif menggunakan triagulasi sumber. Hasil penelitian ini memberikan gambaran bahwa kesederhanaan pemotongan PPh 21 dengan menggunakan TER lebih praktif secara perhitungan, karena langsung mengalikan jumlah penghasilan bruto dengan TER, berbeda dengan sebelumnya yang harus menentukan penghasilan kena pajak terlebih dahulu. Kemudahan implementasi TER disupport fitur e-bupot 21/26 yang secara otomatis mengadopsi perhitungan TER dan data pemotongan sudah terintegrasi dengan wajib pajak. Keterbatasan TER ini hanya bersifat estimasi dan dipergunakan untuk masa pajak bulan Januari sampai dengan November, sedangkan masa pajak bulan Desember tetap menggunakan tarif pasal 17 ayat (1).]]>
