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Tinjauan Atas Pemikiran Muhammad Quraish Shihab Tentang Konsep Ahli Kitab Dalam Perkawinan Beda Agama di Indonesia Bambang Hermawan
Isti`dal : Jurnal Studi Hukum Islam Vol 5, No 1 (2018)
Publisher : Faculty of Sharia and Law UNISNU Jepara

Kajian ini dimaksudkan untuk mengetahui konsep ahli kitab dan argumentasi hukumnya menurut pemikiran Muhammad Quraish Shihab, dan keterkaitannya dengan perkawinan beda agama di Indonesia. Kajian ini bersifat kualitatif dengan pendekatan deskriptif-analitis, dan menggunakan metode penelitian pustaka. Hasil dari kajian ini menyatakan bahwa pemahaman tentang ahli kitab menurut Quraish Shihab adalah komunitas yang memiliki kitab yang terbatas pada orang Yahudi dan Nasrani. Adapun argumentasi yang digunakan adalah surat al-Maidah: 5 dan surat al-Bayyinah:1. Terkait dengan perkawinan beda agama, antara hasil pemikiran Quraish Shihab dengan Kompilasi Hukum Islam (KHI) tidak ditemukan adanya pertentangan.

ANALYSIS OF THE INFLUENCE OF FINANCIAL LITERACY ON PERSONAL FINANCIAL MANAGEMENT BEHAVIOR IN THE MILLENNIAL GENERATION Bambang Hermawan; Wahyudi, Didik
INTERNATIONAL JOURNAL OF SOCIAL AND EDUCATION Vol. 1 No. 6 (2024): September
Publisher : Pondok Pesantren Baitul Quran

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This research aims to analyze the influence of financial literacy on personal financial management behavior in the millennial generation. Using literature research methods, this study collects and analyzes various scientific sources to explain how financial knowledge and understanding contribute to the financial decisions taken by individuals in this age group. The research results show that financial literacy has a significant role in shaping millennial financial behavior. Millennials who have a high level of financial literacy are more likely to manage their income, expenses, savings and investments more effectively. They are also better able to avoid and manage debt wisely and plan long-term finances, including preparing emergency funds and retirement. In addition, good financial literacy can reduce the level of stress or anxiety related to finances among millennials, because they feel more confident in making smart financial decisions. This research underlines the importance of financial education programs that are enhanced and supported by various parties, including educational institutions, government and non-profit organizations, to increase financial literacy among the millennial generation. In conclusion, increasing financial literacy is a key strategy to improve personal financial management among millennials, which in turn can contribute to their financial stability and well-being. These findings are relevant for policy makers and practitioners working to support the development of the financial capacity of the millennial generation.

An Empirical Study Of Profitability And Liquidity On Price Earning Ratio In Banking Companies Listed On Idx For The Period 2020 – 2022 Fitria Haquei; Elis Badariah; Imat Hikmat; Bambang Hermawan; Didit Haryadi
KRAKATAU (Indonesian of Multidisciplinary Journals) Vol. 2 No. 2 (2024): Agustus
Publisher : Desanta Publisher

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This research aims to investigate the interaction between return on assets, current ratio, and price earning ratio in Indonesia's banking sector. The objective is to gain insight into how these factors interact and affect the price-earning ratio of companies in Indonesia's banking industry. This analysis uses quantitative methods based on financial data and relevant metrics for a sample of banking sector companies in Indonesia operating in Indonesia as many as 46 companies; with purposive sampling technique, the authors get a sample of 30 companies from 2020 - 2022. This study examines the relationship between return on asset profitability, liquidity current ratio and price earning ratio through statistical analysis and linear regression modelling techniques with SPSS version 26. The results showed that the return on assets hurts the earning ratio. Liquidity current ratio does not significantly affect the price earning ratio; return on assets and current ratio do not have a considerable impact simultaneously on the price earning ratio. The findings contribute to the literature on corporate valuation by providing empirical evidence specific to the banking sector in Indonesia. This research provides implications for policymakers, investors, and managers, as it offers valuable insights into the factors that drive the earning ratio, helping stakeholders make decisions and strategies to improve performance and competitiveness. Provides benefits in the context of financial management.

PENILAIAN BARANG MILIK NEGARA SEBAGAI BENTUK TRANSPARANSI PUBLIK Bambang Hermawan
Iqtishaduna: Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Vol 6 No 3 (2025): April
Publisher : Jurusan Hukum Ekonomi Syariah Fakultas Syariah dan Hukum Uin Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtishaduna.vi.55444

ABSTRAK Pengelolaan perbendaharaan negara yang sangat erat kaitannya dengan keuangan negara, harus melakukan transparansi sebagai bentuk pertanggungjawaban kepada masyarakat. Dengan demikian maka penilaian terhadap barang milik negara sangat penting dilakukan. Sehingga pemerintah melalui Kementerian Keuangan mengeluarkan Peraturan Nomor 111/PMK.06/2017 Tentang Penilaian Barang Milik Negara. Dalam peraturan tersebut berisi tentang kewenangan atribusi yang diberikan kepada Direktorat Jendral Keuangan Negara dalam melakukannya, tujuan penilaian barang milik negara tersebut agar pemerintah dapat memberikan penilaian terhadap keuangan negara agar tidak ada kerugian dalam penggunaan keuangan negara. Tipe penelitian ini yaitu menggunakan penelitian yuridis normatif. Penelitian hukum ini dilakukan melalui beberapa pendekatan. Pendekatan-pendekatan yang digunakan adalah pendekatan perundang-undangan dan pendekatan konseptual. Proses tranparansi informasi tidak hanya diberikan oleh pengelolahan manajemen publik tapi masyarakat memiliki hak untuk memperoleh informasi yang menyangkut kepentingan publik. Barang milik negara merupakan fasilitas yang diberikan kepada pemerintah kepada masyarakat guna menunjang fasilitas umum. Dalam penggunaan barang milik negara itu sudah jelas bahwa menggunakan keuangan negara, melalui Peraturan Kementerian Keuangan Nomor 111/PMK.06/2017 Tentang Penilaian Barang Milik Negara masyarakat dapat mengetahui penggunaan keuangan negara dalam memperoleh barang milik negara. Peraturan Menteri Keuangan Nomor 111/PMK.06/2017 Tentang Penilaian Barang Milik Negara merupakan cara pemerintah untuk dapat transparansi dalam melakukan pertangungjawabannya kepada masyarakat. Terkait dengan barang milik negara yang merupakan berbendaharaan negara yang diinventariskan bagi kepentingan masyarakat. Dan dalam perbendaharaan negara tersebut dilakukan pengelolaan keuangan negara sebagaimana dimaksud dalam UUD 1945, dilaksanakan secara terbuka dan bertanggung jawab untuk sebesar-besarnya kemakmuran rakyat, yang diwujudkan dalam APBN dan APBD. Kata kunci : Penilaian barang milik negara, keuangan negara, perbendaharaan Negara. ABSTRACT The management of the state treasury which is closely related to the state finances, must transparently act as a form of accountability to the public. Thus, the assessment of state property is very important. So the government through the Ministry of Finance issued Regulation No. 111 / PMK.06 / 2017 About Rating of State Property. The regulation contains the attribution authority granted to the Directorate General of State Finance in doing so, the purpose of the valuation of the state property so that the government can provide an assessment of the state's finances so that there is no loss in the use of state finances. This type of research is using normative juridical research. This legal research is conducted through several approaches. The approaches used are the legislative approach and the conceptual approach. The process of transparency of information is not only provided by the management of public management but the public has the right to obtain information concerning the public interest. State property is a facility given to the government to the public to support public facilities. In the use of state property it is clear that using state finances, through Ministry of Finance Regulation No. 111 / PMK.06 / 2017 About Assessment of State Property the public can know the use of state finances in obtaining state property. Regulation of the Minister of Finance No. 111 / PMK.06 / 2017 On the Assessment of State Property is a way for the government to be transparent in conducting its responsibility to the public. Related to the state property which is the state treasury which is inventoried for the benefit of the society. And in the state treasury, the management of state finances as referred to in the 1945 Constitution shall be carried out openly and responsibly for the greatest prosperity of the people, embodied in the APBN and APBD. Keyword: Assessment of state property, state finance, state treasury.

THE EFFECT OF WORK-LIFE BALANCE IMPLEMENTATION ON PRODUCTIVITY AND EMPLOYEE RETENTION IN START-UP COMPANIES Bambang Hermawan; Didik Wahyudi
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 1 (2025): January
Publisher : Adisam Publisher

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This study aims to analyse the effect of work-life balance implementation on employee productivity and retention in start-up companies. The background of this study is based on the high dynamics and work pressure in start-up environments, which often affect the work-life balance of employees and result in high turnover rates. The research method used is a literature review by examining various scientific sources, journals, and research reports related to work-life balance, productivity, and employee retention in start-up companies. The results of the study indicate that the implementation of work-life balance, such as flexible working hours and hybrid work systems, has a positive and significant effect on increasing employee productivity. In addition, work-life balance has also been proven to increase employee retention by reducing turnover intentions and increasing loyalty to the company. This study recommends that start-up companies continue to develop policies and programmes that support work-life balance in order to create a healthy, productive, and sustainable work environment.

ASAS KEADILAN DALAM PENGHAPUSAN PIUTANG PAJAK MENURUT PMK-117/2024 : KRITIK TERHADAP ABSENSI MENKANISME PENGAWASAN Bambang Hermawan; Andi Reza Alief Chairin Nor
El-Iqthisadi Vol 7 No 1 (2025): Juni
Publisher : Jurusan Hukum Ekonomi Syariah Fakultas Syariah dan Hukum Uin Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/el-iqthisady.v7i1.57246

Abstrak Pemberlakuan PMK-117/2024 pada tanggal 1 Januari 2025, berisiko penyalahgunaan wewenang berpotensi kuat untuk terjadi. Tanpa adanya lembaga pengawas, proses penghapusan piutang pajak berpotensi menjadi alat diskriminasi. Tujuan dalam penelitian ini ialah untuk mengetahui kriteria & verifikasi Penghapusan Piutang Pajak Dalam PMK-117/2024 serta pengawasan seperti apa yang dapat dijalankan untuk menjamin keadilan dalam penghapusan piutang pajak. Tipe penelitian ini yaitu penelitian yuridis normatif. Penelitian hukum ini dilakukan melalui beberapa pendekatan. Pendekatan yang digunakan adalah pendekatan perundang-undangan dan pendekatan konseptual. penghapusan piutang pajak dalam PMK-117/2024 mengandung kelemahan fundamental, terutama dalam hal keadilan prosedural, kriteria penghapusan yang tidak melibatkan unsur pengawasan serta ketiadaan partisipasi pihak independen dalam verifikasi berpotensi menciptakan penyalahgunaan kewenangan dan ketidakadilan. Pembentukan mekanisme pengawasan independen untuk mengimbangi kewenangan Kementerian keuangan dalam penghapusan piutang pajak. Agar dilakukan revisi berkaitan dengan penambahan mekanisme pengawasan yang transparan dan akuntabel. Melibatkan Komisi Pengawas Perjakan sebagai lembaga pengawas Perpajakan independen yang memiliki kewenangan untuk memantau secara langsung proses penghapusan piutang. Kata kunci : Piutang Pajak, Pengawasan, Komisi Pengawasan Perpajakan. AbstractThe enactment of PMK-117/2024, effective on January 1, 2025, carries a high risk of abuse of authority. In the absence of a supervisory body, the process of tax receivables write-off has the potential to become a discriminatory tool. This study aims to examine the criteria and verification mechanisms for tax receivables write-off under PMK-117/2024, as well as to explore what kind of oversight can be implemented to ensure fairness in the process. This is a normative juridical legal research employing both statutory and conceptual approaches. The study finds that the regulation contains fundamental weaknesses, particularly in terms of procedural justice. The absence of oversight elements and independent participation in the verification process poses the risk of abuse of power and unfair treatment. Therefore, an independent supervisory mechanism is needed to balance the authority of the Ministry of Finance in writing off tax receivables. A revision of the regulation is recommended to incorporate a transparent and accountable oversight mechanism. It is also proposed that the Tax Supervisory Commission be involved as an independent supervisory body with the authority to directly monitor the process of tax receivables write-off.Keywords: Tax Receivables, Supervision, Tax Supervisory Commission.

Pengaruh Komitmen Organisasi Terhadap Knowledge Sharing Melalui Pengembangan Karir Dan Karakteristik Pekerjaan Sebagai Variabel Intervening (Studi Kasus: Universitas Primagraha Kota Serang) Asep Rafiudin; Bambang Hermawan; Lika Yulia; Miftahil; Ukhrowiyah
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.756

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh komitmen organisasi terhadap knowledge sharing melalui pengembangan karir dan karakteristik pekerjaan. Penelitian ini menggunakan metode kuantitatif deskriptif dengan pendekatan kausalitas. Objek penelitian ini adalah Universitas Primagraha Kota Serang menggunakan sampel 120 responden. Jawaban kuesioner diukur menggunakan skala interval 1 – 10. Data dianalisis menggunakan bantuan software SmartPLS Versi 3.29. Hasil penelitian ini menyatakan bahwa: 1). Komitmen organisasi berpengaruh terhadap knowledge sharing. 2). Komitmen organisasi berpengaruh terhadap pengembangan karir. 3). Komitmen organisasi berpengaruh terhadap karakteristik pekerjaan. 4). Pengembangan karir berpengaruh terhadap knowledge sharing. 5). Karakteristik pekerjaan berpengaruh terhadap knowledge sharing. Pengembangan karir dan karakteristik pekerjaan dapat memediasi antara komitmen organisasi secara mediasi parsial.

ASAS KEADILAN DALAM DESENTRALISASI FISKAL MELALUI PERIMBANGAN PUSAT DAN DAERAH Nurul Shalihat Ansar; Mar’atun Fitriah; Bambang Hermawan
Iqtishaduna: Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Vol 6 No 4 (2025): Juli
Publisher : Jurusan Hukum Ekonomi Syariah Fakultas Syariah dan Hukum Uin Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtishaduna.v6i4.60154

Abstrak Penelitian ini mengkaji penerapan asas keadilan dalam kerangka desentralisasi fiskal di Indonesia, dengan menitikberatkan pada mekanisme perimbangan keuangan antara pemerintah pusat dan pemerintah daerah. Desentralisasi fiskal diharapkan mampu meningkatkan efisiensi penggunaan sumber daya serta memperkuat responsivitas pelayanan publik di tingkat lokal. Namun, tantangan ketimpangan dalam distribusi fiskal masih sering muncul. Asas keadilan baik secara vertikal (antara pusat dan daerah) maupun horizontal (antar daerah) merupakan unsur kunci agar seluruh daerah memiliki kemampuan fiskal yang cukup untuk menjalankan otonomi dan memenuhi kebutuhan dasar warganya. Dengan menggunakan pendekatan hukum normatif, penelitian ini menelaah regulasi yang mengatur sistem perimbangan keuangan, serta mendalami literatur dan praktik implementasinya. Temuan menunjukkan bahwa walaupun instrumen seperti Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK), dan Dana Bagi Hasil (DBH) telah dimaksudkan untuk mengurangi kesenjangan fiskal, masih terdapat kendala nyata dalam pelaksanaannya—termasuk persoalan akurasi data, rumitnya formula alokasi, dan kapasitas daerah yang belum merata. Oleh karena itu, dibutuhkan perbaikan dalam sistem penghitungan alokasi dana, peningkatan kemampuan pengelolaan keuangan di tingkat daerah, serta penguatan mekanisme pengawasan guna memastikan tercapainya asas keadilan secara lebih maksimal dalam praktik desentralisasi fiskal. Kata kunci : Desentralisasi Fiskal, Asas Keadilan, Perimbangan Keuangan Abstract This study examines the application of the principle of fairness within the framework of fiscal centralization in Indonesia, with a focus on the fiscal balance mechanism between the central and regional governments. Fiscal decentralization is expected to increase the efficiency of resource use and strengthen public service accountability at the local level. However, the challenge of inequality in fiscal distribution still frequently arises. The principle of fairness—both vertically (between the central and regional governments) and horizontally (between regions)—is a key element in ensuring that all regions have sufficient fiscal capacity to exercise autonomy and meet the basic needs of their citizens.Using a normative legal approach, this study examines the regulations governing the fiscal balance system and examines the literature and practices on their implementation. The findings indicate that although instruments such as the General Allocation Fund (DAU), the Special Allocation Fund (DAK), and the Revenue Sharing Fund (DBH) are intended to reduce fiscal disparities, significant obstacles remain in their implementation—including data accuracy issues, complex allocation formulas, and uneven regional capacity. Therefore, improvements are needed in the fund allocation delivery system, increased financial management capabilities at the regional level, and strengthened oversight mechanisms to ensure maximum fairness in implementing fiscal decentralization.Keywords: Fiscal Decentralization, Principle of Justice, Financial Balance

PERNYATAAN KONTROVERSIAL PEJABAT PUBLIK DI RUANG DIGITAL : POTENSI PELANGGARAN ASAS-ASAS UMUM PEMERINTAHAN YANG BAIK (AAUPB) DALAM PERSPEKTIF HUKUM ADMINISTRASI NEGARA Bambang Hermawan; Putri Mei Lestari Lubis
Iqtishaduna: Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Vol 7 No 1 (2025): Oktober
Publisher : Jurusan Hukum Ekonomi Syariah Fakultas Syariah dan Hukum Uin Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtishaduna.v7i1.61476

Abstrak Pernyataan pejabat publik di ruang digital tidak mencerminkan sikap kehati-hatian maupun profesionalitas yang seharusnya melekat pada jabatan yang diemban. penelitian ini bertujuan untuk membahas fenomena viralnya pernyataan pejabat publik melalui perspektif hukum administrasi negara. Penelitian ini menggunakan metode penelitian hukum normatif, yang berfokus pada analisis terhadap norma hukum positif dengan pendekatan Statute Approach dan Conceptual Approach.. pengujian terhadap pernyataan pejabat publik harus mempertimbangkan konteks, kapasitas, serta akibat yang ditimbulkan. Oernyataan publik yang viral berpotensi melanggar asas kecermatan, kepastian hukum, dan profesionalitas, sehingga menimbulkan keresahan dan kegaduhan di tengah masyarakat. Diperlukan peningkatan pemahaman serta sosialisasi kepada pejabat publik mengenai penerapan Asas-Asas Umum Pemerintahan yang Baik (AAUPB). Upaya ini penting agar setiap keputusan atau tindakan yang diambil tidak hanya sah secara hukum, tetapi juga memperoleh legitimasi moral di hadapan masyarakat. Kata kunci : Asas-asas Umum Pemerintahan yang Baik, Pejabat Publik, Viral. AbstractStatements made by public officials in digital spaces often fail to reflect the prudence and professionalism inherent to their office. This study aims to examine the phenomenon of viral public statements through the lens of administrative law. The research employs a normative legal method, focusing on the analysis of positive legal norms using the Statute Approach and Conceptual Approach. The assessment of public officials’ statements must take into account context, capacity, and the resulting impact. Viral statements by public officials have the potential to violate the principles of accuracy, legal certainty, and professionalism, thereby creating unrest and public disturbance. It is therefore necessary to enhance awareness and disseminate knowledge among public officials regarding the application of the General Principles of Good Governance (AAUPB). Such efforts are crucial to ensure that every decision or action taken is not only legally valid but also enjoys moral legitimacy in the eyes of society. Keywords: General Principles of Good Governance, Public Officials, Viral Stateme.

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