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Android-based automatic detection and measurement system of highway billboard for tax calculation in indonesia Romi Fadillah Rahmat; Sarah Purnamawati; Handra Saito; Muhammad Fariz Ichwan; Tri Murti Lubis
Indonesian Journal of Electrical Engineering and Computer Science Vol 14, No 2: May 2019
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/ijeecs.v14.i2.pp877-886

Billboards are objects, tools or actions, which based on the characteristics serve its own purpose to earn profits, advertise certain people or service, and to draw public’s attention by placing it in a very strategic place. It has led the government to charge tax on billboards based on its location, dimensions, and viewpoints. Therefore, authorized parties have to be able to ensure the data authenticity of the proposed billboards. One of the obstacles in data verification is the time of billboards measurement process due to its size and height from the ground, based on this problem, and we developed a system which can measure the dimensions of billboards without physically touching it by implementing image processing methods to identify the billboards. The implementation is by measuring the dimensions of the billboards using perspective concept, then calculates the distance between the camera and the object using two-point distance calculation GPS coordinates. The results showed that the distance calculation using the GPS method generated inaccurate values, whereas the systematic distance method generated a result of errors’ range from 0.5 to 25 cm if the image acquisition is performed nearly perpendicular to the object.

The Standings of Tax Receivables in Bankruptcy Cases : A Study on Managing and Settling Assets Sunarmi Sunarmi; Detania Sukarja; Tri Murti Lubis
Syiah Kuala Law Journal Vol 5, No 3: Desember 2021
Publisher : Magister Ilmu Hukum Fakultas Hukum Universitas Syiah Kuala

The state's privilege right to tax receivables in bankruptcy cases is regulated differently under various laws and court decisions in Indonesia. In general, tax receivables in bankruptcy have privilege position over other creditors, including secured creditors such as banks, mortgage holders, fiduciary guarantees and finance companies, preferential creditors and concurrent creditors. The creditor’s tax debt to the state should be paid first before any payment to other creditors. However, the Director General of Tax under the Ministry of Finance of the Republic of Indonesia often faces problems in claiming the payment as the Ministry claims for the payment are always rejected by the Court. Each of the existing legal rules and decisions provides different answers to this problem, resulting in legal uncertainties. This research is conducted using the normative juridical approach and supported by the empirical analysis. The data collection is conducted by document studies and supported by court decisions. This research aims to inquire and analyse the position of tax receivables in the distribution of bankruptcy estate of debtors among other creditors, the role of the curators, both state and private curators, in the bankruptcy estate distribution in order to find a legal solution to the aforementioned issue according to the normative legal provisions that apply.

Strengthening of Legal Understanding and Managerial Capacity Village Owned Enterprise Manager in Karo District Detania Sukarja; Tri Murti Lubis; Syafrizal Helmi Situmorang; Keulana Erwin
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 2 (2021): ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

The rapid development of technology has resulted in significant changes to the loan process, whichhas certainly made it easier for people who need to take loans so that they no longer need to go to banks or other financial service institutions. However,online loans can also cause problems if they are not well understood.In order to understand Peer to Peer Lending (onlineloans) in Indonesia,we need to refer to Financial Services Authority Regulation No.11/POJK.In this regulation, peer to peer lending (online loans) is defined as an act of providinglending and borrowing services directly between lenders and information technology-based loan recipients.As of August 14th, 2020, there are 157 fintech companies already registered and licensed in the Financial Services Authority (OJK). OJK urges the public to use registered and licensed fintech lending services. To increase public awareness and knowledge in peer to peer lending (online loans), we conducted a socialization in the form of counseling to peoplein Sunggal Village, Medan Sunggal. The method used in this socialization is a focus discussion, starting with a lecture session then continued with a Q&A session among participants. The lecture session was conducted in order to deliver important learning materials for the participant to know and understand. Meanwhile, the Q&A session was conducted in order to complete unclear material and help to solve the problems related to Online Peer to Peer Lending. After participating in this socialization, the public can identify trusted online loan providers, which are providers registered with the Financial Services Authority (OJK). This means people can be spared from untrusted online loan providers and can report them to OJK when they found unregistered providers with bad intentions.

Implementation of Customer Due Diligence Principles on Financial Service Companies in Preventing and Eradicating Criminal Action of Money Laundering in Medan Sunarmi Sunarmi; Detania Sukarja; Tri Murti Lubis
JURNAL MERCATORIA Vol. 15 No. 2 (2022): JURNAL MERCATORIA DESEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/mercatoria.v15i2.7480

This study discusses about the implentation of customer due diligince principles on financial service companies in preventing and eradicating criminal action of money laundering in Medan. Indonesia has many favorable factors for conducting money laundering, so it does not doubt that Indonesia is labeled as a non-cooperative country combating money laundering crimes. In order to prevent and eradicate money laundering, Law No. 8 of 2010 regulates the principle of customer due diligence. The study was conducted in Medan because in Medan there are many financial services industry companies that are engaged in autotyping, real state, foreign exchange, securities companies, insurance, postal, gold, jewelery, precious metals, savings and loan cooperatives and others. Secondary the data was collected through library studies by inventorying a number of laws and regulations related to money laundering. The result shows that Principle The Customer Due Diligence has a strong legal basis in various regulations in the field of money laundering and in the Financial Services Authority regulations as in Article 18 Paragraph (2) of Law No. 8 of 2010 and Bank Indonesia Regulation (PBI) No. 3/10 / PBI / 2001 concerning Application of Know Your Customer Principles as last amended by PBI No. 5/21 / PBI / 2003. in 2009, PBI No. 5/21 / PBI / 2003 concerning Application of Know Your Customer Principles.

TELAAH KRITIS STATUS BADAN HUKUM DAN KONSEP DASAR BADAN USAHA MILIK DESA Detania Sukarja; Mahmul Siregar; Tri Murti Lubis
Arena Hukum Vol. 13 No. 3 (2020)
Publisher : Arena Hukum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.arenahukum.2020.01303.9

Abstract Law No. 6 of 2014 on Villages (Village Law) appears to construct Village-Owned Enterprise or Badan Usaha Milik Desa (BUM Desa) as a new form of business entity within the Indonesian legal sphere. BUM Desa is considered to be different from other variants of business entities in Indonesia. There are multiple interpretations regarding the status of BUM Desa, debating whether they are legal entities or not. This normative legal research discusses the legal aspects of BUM Desa following the promulgation of the Village Law. It concludes that: (1) theoretically BUM Desa meets the criteria as a public legal entity. The issuance of Law No.11 of 2020 on Job Creation confirms the status of BUM Desa as a legal entity; (2) BUM Desa is a public business entity with a unique character to villages different from other forms of business entity with private ownership such as limited companies and cooperatives. However, legal provisions on BUM Desa still contain logical inconsistencies regarding the basic conception of BUM Desa and Law 12/2011 does not yet include Perdes as statutory regulation. The confirmation of the status of BUM Desa legal entities needs to be complemented by synchronization with Law 12/2011 to strengthen the position of Perdes as the legal basis for the establishment of BUM Desa along with various other sectoral regulations Abstrak Â Undang-Undang Nomor 6 Tahun 2014 tentang Desa (â€œUU Desaâ€) terkesan mengkonstruksikan Badan Usaha Milik Desa (BUM Desa) sebagai suatu bentuk badan usaha baru dalam ranah hukum Indonesia. BUM Desa dianggap tidak sama dengan varian badan usaha lain yang ada di Indonesia. Timbul multitafsir mengenai status BUM Desa, apakah berbadan hukum atau tidak berbadan hukum. Penelian hukum normative ini membahas aspek hukum BUM Desa pasca diundangkannya UU Desa. Hasilnya (1) secara teoritis BUM Desa memenuhi kriteria sebagai badan hukum public. Lahirnya UU Cipta Kerja menegaskan status BUM Desa sebagai badan hukum; (2) BUM Desa adalah badan usaha publik bercirikan Desa yang berbeda dengan bentuk-bentuk badan usaha lainnya dimana terdapat kepemilikan privat seperti PT dan koperasi. Namun, ketentuan terkait BUM Desa masih memuat inkonsistensi nalar mengenai konsepsi dasar BUM Desa dan UU 12/2011 tidak mencantumkan Perdes dalam tata urutan peraturan perundang-undangan. Penegasan status badan hukum BUM Desa perlu dilengkapi dengan sinkronisasi dengan UU 12/2011 untuk memperkuat kedudukan Perdes sebagai dasar hukum pendirian BUM Desa dan juga dengan berbagai peraturan sektoral lainnya.

AKIBAT HUKUM PEMBATALAN PERJANJIAN BILATERAL TERKAIT PINJAMAN KEPADA CHINA DALAM PERSPEKTIF HUKUM INTERNASIONAL Tri Murti Lubis
Res Nullius Law Journal Vol 3 No 1 (2021): Volume 3 No 1 2021
Publisher : Fakultas Hukum Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/rnlj.v3i1.3830

The One Belt One Road (OBOR) project initiated by the Chinese Government has gripped countries in the international community. Especially to Southeast Asia, where Malaysia and Indonesia are borrowing countries to China. Replacement of government in Malaysia related to corruption cases 1 MDB, resulting in changes in government policy Malaysia. The cancellation basis, because all the raw materials or the materials used are from China following also engineers and unskilled laborers, thus causing a massive migration from China to Malaysia. In the case of this cancellation, of course, the legal consequences for Malaysia as a borrowing country and China as a lending country. Unlike Indonesia, which until now, it is known that the Indonesian Government has established bilateral relations with the Chinese Government in terms of infrastructure development, such as: toll road and airport in Indonesia. The main problem in this study, namely if this bilateral dispute is brought to the International Court of Justice, is the mechanism for executing an international court decision to be issued later.

PENYULUHAN HUKUM POLIGAMI DAN NIKAH SIRI MENURUT UNDANG-UNDANG PERKAWINAN Syarifah Lisa Andriati; Tri Murti Lubis
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2017): ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

Poligami sering kurang dipahami sehingga mendapatkan tanggapan yang kurang menyenangkan dari khalayak. Meskipun demikian, disepakati bukan ajarannya yang harus disalahkan tapi lebih kepada praktik yang tidak sesuai tapi lebih sering didasarkan untuk pemenuhan nafsu. Padahal di sisi lain, poligami dapat menjadi solusi sosial apabila dilakukan secara benar. Selain itu terdapat juga kriminalisasi dari poligami dan nikah siri.Masalah nikah siri juga ramai dibicarakan di berbagai media cetak maupun elektronik. Terdapat berbagai pandangan terhadap nikah siri terutama yang dilakukan tanpa adanya wali si perempuan. Dalam hal ini timbul berbagai pandangan. Penyuluhan hukum Poligami dan nikah siri yang dilakukan untuk memberikan pemahaman kepada masyarakat tentang hukum poligami dan nikah siri menurut undang-undang perkawinan. Dari hasil evaluasi, kegiatan pelatihan ini dapat dikatakan cukup berhasil. Dari pertanyaan yang diajukan peserta tergambar peningkatan pemahaman peserta terhadap hukum tentang poligami dan nikah siri dan diharapkan dapat segera terbentuk kelompok binaan yang dapat membantu masyarakat dalam menjawab berbagai persoalan yang berkaitan dengan poligami dan nikah siri di lingkungan masyarakat tersebut.

PENYULUHAN HUKUM DAMPAK MEDIA SOSIAL BAGI REMAJA Tri Murti Lubis; Syarifah Lisa Andriati; Detania Sukarja
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2019): ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

Teenagers are the next generation of the nation that must continously be fostered to shape their identity and personality in accordance with Indonesian values. Various problems related to adolescents both as objects and as subjects have emerged with the development of information technology. Information technology has developed since the discovery and development of Science in the field of information and communication, starting from the development of communication system to communication equipment and direct and interactive communication tools. Social media is like a double-edged knife. If used wisely, selectively and responsibly, various social networking sites can be useful and beneficial. However, if used irresponsibly, social media can bring bad results, even legal problems. Therefore, social media users should be more careful in using the platform. The growing usage of social media among teenagers may bring negative impact if not addressed wisely due to teenagersâ€™ vulnerability. The lack of legal knowledge on the use of social media may also cause adolescents becoming perpetrators and/or victims of social media.

EMPOWERING THE â€˜MINISTER OF FINANCEâ€™: AN EFFORT TO IMPROVE THE FINANCIAL LITERACY OF HOUSEWIVES Bismar Nasution; Mahmul Siregar; Detania Sukarja; Tri Murti Lubis
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2018): ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

Financial literacy is an important part of financial sector consumer protection. With financial literacy, the community will be able to choose financial products and services that are appropriate to their needs and have the ability to do better financial planning. Data shows that housewives have low financial literacy and, hence, are vulnerable to fraud and scams. Fraud and suspicious fundraising activities are still prevalent in many cities all over Indonesia, including Medan. Training of financial literacy and the legal protection in investment for housewives were designed and implemented to help overcome this issue. The training took place in Medan Selayang and Medan Maimun Districts and aimed to improve housewivesâ€™ financial literacy, including on how to manage household money properly and safely so as not to get trapped in bad investment, as well as to educate them about the legal measures that can be taken if they become victims of fraud. The training was conducted using lecture method followed by discussion and consultation. The participants were provided pocket books that were designed to be easily read and understood. Questionnaires were also prepared to measure the knowledge of the participants before and after training. The result of the test shows that the participantsâ€™ financial literacy improved after the training.

Penyuluhan Hukum tentang Kewajiban Pengungkapan Pemilik Manfaat pada Pengusaha HIPPI Sumatera Utara Tri Murti Lubis; Robert; Joiverdia Arifiyanto; Hadyan Yunhas Purba
Milthree Law Journal Vol. 1 No. 2 (2024): Juli
Publisher : PT. Adikara Cipta Aksa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70565/mlj.v1i2.16

Pemisahan entitas antara pemilik dan perusahaan sering kali disalahgunakan. Permasalahan utama adalah banyak anggota mitra yang belum mengetahui atau memahami bahwa terdapat berbagai Peraturan Perundang-undangan, mulai dari Undang-Undang, Peraturan Pemerintah, hingga Peraturan Lembaga/Institusi, yang mengatur kewajiban pengungkapan pemilik manfaat (beneficial ownership) suatu badan usaha. Ketidaktahuan ini berpotensi meningkatkan risiko penyalahgunaan badan usaha untuk tujuan ilegal. Universitas Sumatera Utara, sebagai institusi pendidikan yang menjalankan Tridarma Perguruan Tinggi, berencana untuk melaksanakan program pengabdian bekerja sama dengan Himpunan Pengusaha Pribumi Indonesia (HIPPI) DPD Sumatera Utara dalam skema Mono Tahun Reguler. Program ini bertujuan untuk: (1) Meningkatkan pemahaman tentang kewajiban pengungkapan pemilik manfaat (beneficial ownership) pada badan usaha kepada negara, dan (2) Mencapai pemahaman yang lebih baik di kalangan pelaku usaha yang tergabung dalam mitra mengenai tata cara pelaporan pemilik manfaat (beneficial ownership) dari badan usaha mereka kepada negara. Pengabdian ini akan dilaksanakan melalui beberapa tahapan, yaitu: (1) Sosialisasi mengenai peraturan perundang-undangan terkait pengungkapan pemilik manfaat (beneficial ownership) suatu badan usaha; dan (2) Diskusi Terfokus yang membahas tata cara pengungkapan pemilik manfaat (beneficial ownership) suatu badan usaha kepada negara

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