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Responsibility of the Board of Directors for Tax Billings of the Bankrupt Company (A Case Study of PT United Coal Indonesia's Tax Debt Claims Which Have Been Declared Bankrupt by the Commercial Court) Fadjrin Wira Perdana; Joko Setiyono; Wahyudi Siswanto; Sri Kartini; Irwan Irwan
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3329

Abstract

Based on the KUP Law, companies that have been declared bankrupt by the Commercial Court are still burdened with tax debt because the Commercial Court's Bankruptcy Decision only stops the company's wheels but does not stop the tax debt. On the other hand, related to tax debt, based on the Limited Liability Company Law, it is the responsibility of the company's Board of Directors, so that companies that have been declared bankrupt still have to pay tax bills as happened to PT. United Coal Indonesia (PT. UCI).
TINJAUAN PENGOPERASIAN TERMINAL KHUSUS PADA WILAYAH KERJA TANJUNG API-API Sri Kartini; Sri Kelana; Santoso Santoso; Maria H.F Marpaung; Khoirunnisa Khoirunnisa
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 6 No 3 (2022): Edisi September - Desember 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (221.767 KB) | DOI: 10.31955/mea.v6i3.2737

Abstract

Transportasi merupakan sarana terpenting dalam menunjang pertumbuhan ekonomi di suatu wilayah. Transportasi juga merupakan urat nadi pembangunan ekonomi. Transportasi adalah kegiatan memindahkan barang atau orang secara fisik dari satu tempat ke tempat lain, baik melalui darat, laut, maupun udara. Transportasi memiliki peranan yang sangat penting dalam pembangunan ekonomi dan pembangunan sosial politik suatu wilayah atau wilayah. Di pelabuhan terdapat terminal yang merupakan kolam sandar dan tempat bersandar atau tambat kapal, tempat penumpukan, tempat menunggu dan menurunkan penumpang, dan/atau tempat bongkar muat barang. Terminal terbagi menjadi dua jenis, yaitu terminal khusus (TERSUS) dan terminal untuk kepentingan sendiri (TUKS). Namun berdasarkan fakta di lapangan, dari 22 terminal khusus yang berada di wilayah kerja Tanjung Api-Api Banyuasin masih terdapat satu terminal khusus yang tidak aktif dua terminal khusus masih terhambat melalui proses perizinan pembangunan.
Pemikiran Tokoh Pakar Hukum Lima Paradigma Irwan Irwan; Fadjrin Wira Perdana; Paulina M. Latuheru; Muhammad Khairani; Sri Kartini
Jurnal Indonesia Sosial Sains Vol. 2 No. 12 (2021): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (349.8 KB) | DOI: 10.59141/jiss.v2i12.497

Abstract

Perbedaan paradigma hukum bukan untuk dipertentangkan, tetapi untuk disandingkan dan dapat digunakan sebagai pisau analisis dalam menyelesaikan permasalahan hukum sekaligus mewujudkan hukum yang berkeadilan di masyarakat. Tujuan dari penelitian ini untuk memberikan pemahaman mendalam tentang aliran filsafat hukum. Penelitian ini menggunakan metode penelitian kualitatif dengan desain library research, dengan cara mengumpulkan dan menganalisis sumber data untuk diolah dan disajikan dalam bentuk laporan penelitian kepustakaan. Hasil dari penelitian ini adalah Positivisme hukum digunakan untuk menunjuk pada konsep hukum sebagai komando pemikiran hukum di bawah komando John Austin. Perspektif filsafat hukum dengan menggeser paradigma positivisme ke konstruktivisme. Tujuannya agar sistem hukum dapat berfungsi sebagaimana mestinya, yakni pranata sosial, institusi keadilan, pengendali sosial, mekanisme pengintegrasi sosial dan rekayasa sosial.
Identifikasi Berbagai Masalah Yuridis dalam Formulasi Perundang-Undangan Pidana Sri Kartini; Fadjrin Wira Perdana; Irwan Irwan; Doharmam Lumban Tungkup; Miran Miran
Jurnal Indonesia Sosial Sains Vol. 3 No. 06 (2022): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (314.485 KB) | DOI: 10.59141/jiss.v3i06.671

Abstract

Criminal law contains several regulations containing prohibitions and requirements determined by the state and if these are violated, they are accompanied by criminal threats. Acts against the law in criminal law are regulated in the Criminal Code (KUHP), while criminal laws outside the Criminal Code are referred to as special crimes. However, several policies on the formulation of criminal provisions contain juridical problems. The purpose of this research is to identify various juridical problems in the formulation of criminal legislation. The research method used in this research is descriptive with a qualitative approach. The results of the study indicate that the identification of various juridical problems in the formulation of legislation includes 1) Juridical Formulation Problems in Provisions of 5 Special Laws outside the Criminal Code; 2) The problem of not determining the formulation of the offense as a "crime or violation"; 3) Juridical Consequences/ Implications That Arise in Determining the Formulation of the Offense. This has a juridical impact in the form of not being able to apply the general rules in Book I (Chapters I-VIII) of the Criminal Code against criminal acts regulated in five special laws outside the Criminal Code.
Ocean Transportation Basics Sri Kartini; Novrianti Novrianti; Shanty Katharina
IWJ : Inland Waterways Journal Vol. 2 No. 2 (2020): Inland Waterways Journal (IWJ:October)
Publisher : Politeknik Transportasi Sungai, Danau dan Penyeberangan Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (672.2 KB) | DOI: 10.54249/iwj.v2i1.31

Abstract

The development of transportation is currently developing very rapidly, this is in line with the human need for transportation which is increasingly complex. Transportation is the transfer of goods or people from one place to another using a vehicle driven by a machine or human power. Transportation is useful for making it easier for humans to carry out their daily activities. With the development of technology in the field of transportation, humans are greatly facilitated by the many means of transportation such as ships that can travel long distances in a short time. Shipping goods by ship is very cheap when compared to other types of transportation. Ships have the ability to transport goods in very large quantities. The characteristics of goods sent by ship are the types of goods that can last a long time, in very large quantities. Also supported by the existence of facilities and infrastructure that are developing as it is now that makes it easier to transport, transfer goods or people from one place to another. There are facilities that support transportation that can be used. Such a port can be used as a berth for ships that will transport and move goods or people. The port is also a gateway to enter a certain area and as a connecting infrastructure between regions, between islands, and even between countries. Also supported by the existence of facilities and infrastructure that are developing as it is now which makes it easier to transport, transfer goods or people from one place to another.
Standard Of Equipment Of Traffic Control And Sterilization Of Ketapang Ferry Port, Banyuwangi Regency, East Java Province Yohan Wibisono; Ferdinand Pusriansyah; Sri Kartini; Kukuh Oktanugrah Try Wiyono
IWJ : Inland Waterways Journal Vol. 3 No. 2 (2021): Inland Waterways Journal (IWJ:October)
Publisher : Politeknik Transportasi Sungai, Danau dan Penyeberangan Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.012 KB) | DOI: 10.54249/iwj.v3i2.40

Abstract

Ferry Port is a port specifically used for ferry transportation using Roro ships. Ketapang Ferry Port has an important role for the community because it is a Ferry Port that organizes crossings using ships to connect the islands of Java and Bali to travel such as work, tourism, or supply of agricultural products such as food, building materials and so on. The existence of the Ketapang Ferry Port will support economic development and the development of community activities as well as the growth of the population area (Hinterland). In its implementation, there are still many people who enter the port freely which should only be entered or passed by port officials and port service users who already have tickets to cross. This is very dangerous for service users and traders themselves. And there are still crossings between vehicles that will enter or leave the dock and the lack of supporting facilities for sterilization and traffic management at the Ketapang Ferry Port such as sign facilities. This is due to the lack of regulation regarding the zoning system, traffic flow patterns and traffic sign arrangements in accordance with the regulations, namely the Regulation of the Minister of Transportation Number 29 of 2016 concerning Fertilization of Ferry Ports, Decree of the Director General Number 242 of 2010 concerning Technical Guidelines for Crossing Traffic Management and Regulations. Minister of Transportation of the Republic of Indonesia Number 13 of 2014 concerning Traffic Signs. Port sterilization and management of traffic flow patterns as well as regulation of traffic signs are very important things at the ferry port in order to create a safe, comfortable, orderly and smooth ferry port.
Evaluation Of KMP Tariff Calculation. Siginjai On The Jepara – Karimunjawa Crossing Based On The Minister Of Transportation Regulation No. Pm. 66 Of 2019 Concerning The Mechanism Of Determining And Formulating The Calculation Of Ferry Transport Fares Mangatur T Brenhard; Santoso Santoso; Sri Kartini; Muhammad Afif
IWJ : Inland Waterways Journal Vol. 3 No. 2 (2021): Inland Waterways Journal (IWJ:October)
Publisher : Politeknik Transportasi Sungai, Danau dan Penyeberangan Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.409 KB) | DOI: 10.54249/iwj.v3i2.41

Abstract

Jepara Ferry Port is a port located in Jepara District, Jepara Regency which serves the Jepara - Karimunjawa route. In terms of needs, tariffs are very influential on the level of transportation services, especially in the fulfillment of public services. However, the tariffs that apply on the Jepara - Karimunjawa route are now tariffs based on the old regulations. In addition, there is also a change in the Production Unit (SUP) for the type of vehicle class in accordance with Attachment I, Regulation of the Minister of Transportation Number 66 of 2019 concerning Mechanisms for Determining and Formulating the Calculation of Ferry Transport Tariffs. The aims of this study are as follows: 1) Knowing the operational costs of ships (BOK) on the Jepara - Karimunjawa route based on the Regulation of the Minister of Transportation Number PM. 66 of 2019. 2) Knowing the calculation of ferry transportation fares on the Jepara - Karimunjawa route based on the Regulation of the Minister of Transportation Number PM. 66 of 2019. The research methodology used is direct observation in the field (field research), interviews (interviews), literature/documentation (literature) and institutional. Then to analyze this, it is guided by Ministerial Regulation Number 66 of 2019 concerning the Mechanism of Determining and Formulating the Calculation of Ferry Transport Tariffs. The analysis used is load factor analysis, ship operational cost analysis and unit tariff analysis. The results of this study are 1) The tariffs set are not in accordance with the results obtained by the author based on the calculation of ship operating costs (BOK) which refers to the Regulation of the Minister of Transportation Number PM. 66 of 2019. 2) That the tariff on the Jepara - Karimunjawa route in Central Java Province is not relevant to current conditions, due to the Change of Production Units (SUP) in the management system at PT. ASDP Indonesia Ferry (Persero) Jepara Branch. 3) Evaluation of Tariffs on the Jepara - Karimunjawa Route in Central Java Province Has Changed in accordance with the following provisions a) That the Increase in Tariff Units Now Follows Ministerial Regulation Number 66 of 2019 which states that the current production units have increased from the previous.
Assessment Of The Need For A Lashing Officer On A France Ship At Tanjung Kalian-Tanjung Api-Api Province Of Bangka Belitung Sri Kartini; Ferdinand Pusriansyah; Adani Fairul Zabadi
IWJ : Inland Waterways Journal Vol. 4 No. 1 (2022): Inland Waterways Journal (IWJ:April)
Publisher : Politeknik Transportasi Sungai, Danau dan Penyeberangan Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1042.634 KB) | DOI: 10.54249/iwj.v4i1.53

Abstract

Human Resource Management is one of the fields of study that is very important in good and orderly management of agencies. Personnel management is planning, organizing, directing, supervising the activities of procurement, development, compensation, integration, maintenance of employees or employees in order to achieve individual, organizational, and community goals. The need for special lashing officers at the Tanjung Kalian Crossing Port is not yet available and poses a risk for ships that want to sail because the cargo is not lashed. This study uses a quantitative approach. The theory used is analysis in the special calculation of workloads. The results of this study indicate that each ship operating at the Tanjung Kalian Crossing Port averages 2-3 ships. Based on the workload analysis, it was found that each lashing officer has a workload of 14 hours per day. This is known considering that services at Tanjung Kalian Ferry Port have high productivity with trips available every day. Thus, the need for lashing officers at the Tanjung Kalian Ferry Port is urgently needed considering the tight schedule and high passenger productivity and affect the stability of the operating ship.
Overview Of Services And Perceptions Of Crossing Service Users At Dumai - Cape Ship Track In Riau Province Purboyo Purboyo; Sri Kartini; Dewita Lestari
IWJ : Inland Waterways Journal Vol. 4 No. 1 (2022): Inland Waterways Journal (IWJ:April)
Publisher : Politeknik Transportasi Sungai, Danau dan Penyeberangan Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1037.706 KB) | DOI: 10.54249/iwj.v4i1.61

Abstract

Crossing transportation is one of the transportation media connecting areas that cannot be reached by land routes, because there is no adequate land route to pass.Adequate facilities and infrastructure will be able to facilitate the flow of goods and services as well as human mobility. One of them is the ferry transportation that connects Kota Dumai and Regency Bengkalis (Rupat). The aims of this study were to determine whether the transportation service above KMP. Mountain Muria and KMP. Swarna Dharma has complied with the applicable regulations, how is the perception and satisfaction of service users towards passenger service at KMP. Mountain Muria and KMP. Swarna Dharma as well as knowing what efforts must be made to improve transportation services in accordance with applicable regulations. The data was obtained by observing and identifying problems, using primary and secondary data approaches, primary data in the form of observation and calculation methods, while secondary data in the form of literary and institutional methods. In analyzing the data used validity and reliability test analysis using SPSS 24, analysis of the number of research samples and analysis using the Importance Performance Analysis method. The results obtained in this study KMP. Mountain Muria and KMP. Swarna Dharma has not been able to meet the minimum service standards to service users with applicable regulations.
Overview Of The Implementation Of The Zoning System At The Port Of Ro-Ro Kuala Tungkal Jambi Province Sri Kartini; Doharman Lumban Tungkup; Desti Yuvita Sari
IWJ : Inland Waterways Journal Vol. 5 No. 1 (2023): Inland Waterways Journal (IWJ:April)
Publisher : Politeknik Transportasi Sungai, Danau dan Penyeberangan Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Zoning is the division or division of an area into several parts, according to the functions and management objectives.Therefore, it is necessary to implement a zoning system in accordance with applicable laws and regulations in order to carry out good transportation activities. But the fact is that the Kuala Tungkal port itself has not implemented a zoning system so that the division of the zone layout at the Ro-ro port is still not good.The method used to analyze the existing problems is the analysis of the zoning system according to the laws and regulations with existing conditions. Based on Ministerial Regulation Number 91 of 2021, a port that meets the standard consists of 5 zones. Zone A, Zone B, Zone C, Zone D and Zone E. However, currently Ro-ro Port only has 3 Zones and there are no weighbridges that are included in Zone B. Based on this analysis, it can be concluded that the Kuala Tungkal Ro-ro Port has not implemented a zoning system in accordance with statutory standards. Therefore, it is necessary to plan for additional zoning by utilizing the empty area around the port as a Development Plan Area for Zone B1 (weighbridge) Zone D and Zone E so that the Ro-ro Port becomes a more organized, orderly and orderly port in accordance with Ministerial Regulation No. 91 of 2021 concerning zoning in the port area used to serve transportation