Garuda - Garba Rujukan Digital

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.

Women's Activities In Anticipation Of The Traps Of Illegal Online Loans In The District Area Of Medan City Sembiring, Idha Aprilyana; Lubis, Tri Murti
Mahadi: Indonesia Journal of Law Vol. 4 No. 01 (2025): Vol. 04 NO. 01 (2025): February Edition 2025
Publisher : Universitas Sumatera Utara

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

In the digital era, women are becoming more professional in using digital technology including digital financial services. In fact, not all online financial services have a good impact, such as illegal online loans that often harass women and lead to extortion, loan sharking and defamation. It occurs because of the ignorance of the public, especially women, regarding the risks of illegal online loans, both legally and economically. Persuasive effort is needed, through a community service activity held in Medan Kota District and inviting women who live there. Community service is using the Participatory Rural Appraisal method. It began with a pre-test to find out the extent of knowledge of 20 women and 10 government officials about illegal online loans. Lectures and discussions were heldto provide legal knowledge regarding legal and illegal online loans, a discussion of its benefits and legal protections. And ended with a post test to see changes in participants' thoughts about illegal online loans. The results of all tests are the participants gained understanding and enlightenment regarding online loans in general and how to provide legal protection for victims and perpetrators of illegal online loans, so that they can avoid being trapped in illegal online loans.

Mewujudkan Keadilan Iklim: Urgensi Regulasi bagi Yayasan, Kepastian Hukum dan Mitigasi Perubahan Iklim di Indonesia Salim Abdurrahman; Sirait, Ningrum Natasya; Tri Murti Lubis
Realita: Jurnal Penelitian dan Kebudayaan Islam Vol. 23 No. 1 (2025): Jurnal Realita: Jurnal Penelitian dan Kebudayaan Islam
Publisher : LP2M Institut Agama Islam Negeri (IAIN) Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/realita.v23i1.499

The climate change mitigation agenda in Indonesia urgently requires the realization of climate justice through inclusive approaches that involve non-state actors, such as foundations. As nonprofit legal entities, foundations possess strategic potential to implement climate change mitigation programs, particularly those based on carbon market mechanisms. However, to date, there is a lack of clear legal certainty allowing foundations to participate lawfully in such initiatives. This study aims to address three core questions: (1) What is the legal basis for foundations to engage in carbon-based climate mitigation programs? (2) How does the absence of carbon-related terminology in a foundation’s statutes (AD/ART) affect its legal authority? (3) What is the ideal regulatory framework that could ensure legal certainty for foundations in carrying out climate mitigation programs? This research employs a normative legal approach using library research methods, focusing on the analysis of relevant legislation and institutional documents of foundations involved in climate initiatives. The findings reveal that there is no explicit legal basis regulating the role of foundations in carbon-based mitigation programs. The absence of carbon-related nomenclature in the statutes of foundations creates the risk of exceeding their legal authority. Although Article 46 paragraph (2) point (d) of Presidential Regulation No. 98 of 2021 refers to “the public” as an actor in the implementation of the Carbon Economic Value (NEK), no derivative regulation clarifies whether foundations, as legal entities, are included in this category. The theoretical implication of this study emphasizes the need to reformulate the concept of climate justice within Indonesia's environmental law to formally recognize the institutional role of civil society. Such recognition is crucial for integrating legal certainty, regulatory effectiveness, and collective participation in the global climate mitigation agenda.

Mewujudkan Keadilan Iklim: Urgensi Regulasi bagi Yayasan, Kepastian Hukum dan Mitigasi Perubahan Iklim di Indonesia Salim Abdurrahman; Sirait, Ningrum Natasya; Tri Murti Lubis
Realita: Jurnal Penelitian dan Kebudayaan Islam Vol. 23 No. 1 (2025): Jurnal Realita: Jurnal Penelitian dan Kebudayaan Islam
Publisher : LP2M Institut Agama Islam Negeri (IAIN) Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/realita.v23i1.499

The climate change mitigation agenda in Indonesia urgently requires the realization of climate justice through inclusive approaches that involve non-state actors, such as foundations. As nonprofit legal entities, foundations possess strategic potential to implement climate change mitigation programs, particularly those based on carbon market mechanisms. However, to date, there is a lack of clear legal certainty allowing foundations to participate lawfully in such initiatives. This study aims to address three core questions: (1) What is the legal basis for foundations to engage in carbon-based climate mitigation programs? (2) How does the absence of carbon-related terminology in a foundation’s statutes (AD/ART) affect its legal authority? (3) What is the ideal regulatory framework that could ensure legal certainty for foundations in carrying out climate mitigation programs? This research employs a normative legal approach using library research methods, focusing on the analysis of relevant legislation and institutional documents of foundations involved in climate initiatives. The findings reveal that there is no explicit legal basis regulating the role of foundations in carbon-based mitigation programs. The absence of carbon-related nomenclature in the statutes of foundations creates the risk of exceeding their legal authority. Although Article 46 paragraph (2) point (d) of Presidential Regulation No. 98 of 2021 refers to “the public” as an actor in the implementation of the Carbon Economic Value (NEK), no derivative regulation clarifies whether foundations, as legal entities, are included in this category. The theoretical implication of this study emphasizes the need to reformulate the concept of climate justice within Indonesia's environmental law to formally recognize the institutional role of civil society. Such recognition is crucial for integrating legal certainty, regulatory effectiveness, and collective participation in the global climate mitigation agenda.

Aspek Hukum Perjanjian Waralaba Bisnis Kopi (Studi Bisnis Franchise di Kota Medan) Elise; Sukarja, Detania; Lubis, Tri Murti
Neoclassical Legal Review: Journal of Law and Contemporary Issues Vol. 2 No. 1 (2023): Neoclassical Legal Review: Journal of Law and Contemporary Issues
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/nlr.v2i1.9828

Waralaba menjadi model usaha yang banyak diterapkan pada bisnis terutama bisnis makanan dan minuman. Perjanjian waralaba bisnis kopi merupakan satu dari beberapa jenis waralaba di Indonesia dengan kategori waralaba minuman yang sedang menjadi tren pada masa kini. Perbedaan kepentingan antara penerima dan pemberi waralaba berpotensi mengakibatkan adanya sengketa sehingga perlu adanya penjelasan lebih lanjut mengenai aspek-aspek yang harus dipenuhi dalam suatu perjanjian waralaba bisnis kopi. Metode penelitian yang digunakan dalam artikel ini adalah penelitian hukum normatif dengan meneliti data sekunder dari bahan hukum primer, sekunder dan tersier. Teknik pengumpulan data dilakukan dengan cara studi pustaka. Data yang diperoleh akan dianalisis menggunakan teknik kualitatif. Adapun kesimpulan yang didapatkan adalah pertama, perkembangan bisnis kopi terus mengalami peningkatan baik dari segi produksi, konsumsi, dan jumlah gerai kopi di Indonesia sehingga dibutuhkan ketentuan yang mengatur secara tegas tentang waralaba. Kedua, perjanjian waralaba seperti perjanjian lainnya mempunyai beberapa asas yang melandasinya, unsur-unsur serta hal-hal yang bersifat formal yang harus dipenuhi sesuai dengan ketentuan Undang-Undang yang berlaku.

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