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Pemberdayaan Ekonomi Kreatif Karnaval Melalui Pelatihan Value Chain Untuk Mendukung Keunggulan Kompetitif Sukarno, Hari; Khusna, Khanifatul; Muhsyi, Abdul; Subagio, N. Ari; Mirzania, Alif; Priyono, Agus; Fauziyyah, Salma
Abdi Panca Marga Vol 4 No 1 (2023): Jurnal Abdi Panca Marga Edisi Mei 2023
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas Panca Marga Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/abdipancamarga.v4i1.1311

Abstract

The variety of MSMEs in Indonesia makes this country rich in innovative products, including fashion products and shows packaged in carnivals. One organization that carries this concept is the Jember Fashion Carnaval Foundation (JFC). During the 16 years of its journey, JFC has made various achievements both at the national and international levels. JFC, the image of the city of Jember, was made the City of International Carnival by the Minister of Tourism. To increase JFC's value and bargaining products necessary to conduct value chain training. The value chain describes the activities in and around the organization and links them to the company's competitive strengths. To achieve the expected understanding of the value chain, the training strategy used the Asset Based Community Development approach. The activities began with observations and interviews, FGDs, and dissemination of material to JFC managers and activists. JFC managers and activities attended this activity. The result of this activity is improving the strategy for the JFC Foundation's competitive advantage. It is helpful to improve JFC's achievements at the national and international levels.
Kedudukan Pengadilan Pajak dan Perbandingannya dengan Sengketa Tata Usaha Negara di Indonesia Jadidyah, Havida; Priyono, Agus
Legal Standing : Jurnal Ilmu Hukum Vol. 9 No. 4 (2025): Legal Standing
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ls.v9i4.11726

Abstract

The Tax Court is a special judicial institution authorized to handle tax disputes in Indonesia. Its position is under the Supreme Court in terms of judicial technical guidance, but administratively, organizationally, and financially it is under the Ministry of Finance. This study aims to examine the position of the Tax Court in the Indonesian judicial system and to compare the mechanisms for resolving tax disputes with State Administrative (TUN) disputes. This study uses a normative legal method with a statutory regulatory approach and a conceptual approach. The results of the study indicate that the Tax Court is part of the state administrative court environment, but has specific procedures and authorities. The striking difference between tax disputes and TUN disputes lies in the resolution mechanism. Tax disputes are quasi-judicial in nature and require an objection procedure to the Director General of Taxes before they can be submitted to the Tax Court. In contrast, TUN disputes can be submitted directly to the State Administrative Court without going through the administrative objection stage. In addition, the decision of the Tax Court is final and binding, while the PTUN decision can still be pursued for further legal action. This difference reflects the characteristics of each dispute, and emphasizes the strategic position of the Tax Court in providing justice and legal certainty for taxpayers. This study is expected to contribute to strengthening the understanding of academics, legal practitioners, and the public regarding effective and targeted tax dispute resolution mechanisms.