Garuda - Garba Rujukan Digital

Study of Indonesian marriage law on inner marriage practices in the Bidaah drama series Wiwin Wiwin; Herman B; Phireri Phireri; Muh. Akbar Fhad Syahril
Priviet Social Sciences Journal Vol. 6 No. 1 (2026): January 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i1.906

In Indonesian law, marriage is a physical and spiritual bond between men and women who aim to form a happy family based on trust in God Almighty. The heresy drama series display inner marriage practice, namely the marriage process that emphasizes the spiritual aspect without fulfilling formal requirements in the form of a marriage guardian, witness human beings, and ijab valid acceptance. Research This use method study law normative with approach legislation and analysis draft law marriage in Indonesia. The study results show that inner marriage in the Bidaah series is done through unilateral declaration and claiming spiritual validity, with God as the guardian and angels as witnesses. This is contradictory to Article 1 of the Law of Marriage, which regulates marriage as a physical and spiritual bond that must fulfil the conditions of formal law. In addition, the practice of inner marriage also violates Islamic law, as stated in the Compilation of Islamic Law (KHI), which requires the existence of guardians, witnesses, and clear acceptance of consent to ensure a legitimate marriage. Thus, the practice of inner marriage, as displayed in the series No fulfil terms and conditions marriage as arranged in law positive Indonesia, renders the marriage void ab initio.

Beware of Cybercrime in Tax Reporting: Threats and How to Protect Yourself Syahril, Muh. Akbar Fhad; Karović, Sadmir
Amsir Accounting & Finance Journal Vol. 3 No. 1 (2025): Januari
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v3i1.572

Information and communication technology development has brought significant changes to the taxation system, including the emergence of increasingly complex cybercrimes. This study aims to analyze the evolution of cybercrimes in the digital taxation system and the strategies and challenges in dealing with them. The method used is qualitative normative with a literature study approach. The study results indicate that cybercrimes in taxation include identity fraud, fake tax refund schemes, and international tax evasion, with significant financial impacts. Law Number 1 of 2024 concerning the Second Amendment to the UU ITE provides a more substantial legal basis but still requires harmonization with existing tax regulations. The handling strategy involves applying digital forensics, artificial intelligence, and international cooperation. The main challenge lies in the complexity of cybercrime, which continues to grow, and the need for more comprehensive regulations. This study concludes that a holistic approach is needed to strengthen rules, increase technological capabilities, and educate taxpayers to overcome taxation cybercrimes in the digital era.

ITE Legal Review on the Use of Computer Technology in Geological Exploration and Digital Accounting Systems Hasan, Hamida; Alyasa-Gan, Siti Sarah; Hasan, Haslindah; Syahril, Muh. Akbar Fhad
Amsir Accounting & Finance Journal Vol. 2 No. 2 (2024): Juli
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v2i2.497

The development of information and communication technology has changed various aspects of human life significantly. In Indonesia, Undang-Undang Nomor 11 Tahun 2008 tentang Informasi dan Transaksi Elektronik (UU ITE) has been promulgated to regulate the use of information technology and electronic transactions. However, along with the rapid development of technology, UU ITE has undergone two changes, the last one being through Undang-Undang Nomor 1 Tahun 2024. This study aims to explore the application of ITE law in the use of computer technology for geological exploration and digital accounting systems, using a qualitative approach with a case study design. The results of the study show that the implementation of ITE law still faces challenges related to data protection and information security. Many companies find it difficult to ensure compliance with ITE legal regulations, while sensitive geological and accounting data is vulnerable to unauthorized access and data leakage. The implications of the research are the need to increase socialization and training of ITE law, update information security policies, and adopt advanced security technologies to protect sensitive data more effectively.

The Influence of Education and Social Status on Dui Pappenre's Value: Family Financial Implications Machmud, Mulyana; Syahril, Muh. Akbar Fhad; Kasim, Aksah
Amsir Management Journal Vol. 5 No. 1 (2024): Oktober
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/amj.v5i1.571

This study examines the influence of education level and social status on determining the Dui Pappenre value and its implications for family finances in Bugis traditional marriages. Using a qualitative method with a case study approach, this study analyzes the financial impact of high Dui Pappenre values on the economic stability of men's families and the financial management strategies of young couples after marriage. The results show that high Dui Pappenre values impose a significant financial burden, causing decreased liquidity, increased debt, and reduced family investment capacity. Young couples implement financial management strategies, including detailed budgeting, spending priorities, systematic debt repayment efforts, and improving financial literacy. This study emphasizes the importance of a balance between preserving cultural traditions and family economic well-being and recommends constructive dialogue to adjust Dui Pappenre values to be more realistic with current economic conditions

Simplification of Land and Building Tax Revenue (PBB) before and after the Transfer in Increasing Regional Original Income (PAD) Fatima, Nurul Asda; Syahril, Muhammad Akbar Fhad
Amsir Management Journal Vol. 2 No. 2 (2022): April
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/amj.v2i2.85

Based on Law no. 28 of 2009 concerning Regional Taxes and Regional Retribution (PDRD), Fee for Land and Building Rights Acquisition (BPHTB) and the Rural and Urban Land and Building Tax (PBBP2) were transferred to local taxes. PBB-P2 was previously a tax which is managed by the central government and its receipts distributed to regions in a certain proportion. This research was conducted with the aim of knowing the differences in Land and Building Tax receipts in increasing Regional Original Income (PAD) before and after the enactment of Law no. 28 Year 2009.

Parking Fee Disputes: Analysis of Civil Liability of Local Governments and Taxpayers Syahril, Muh. Akbar Fhad; Hasan, Hamida
Jurnal Ilmiah Multidisiplin Amsir Vol. 2 No. 2 (2024): Juni
Publisher : AhInstitute of Research and Community Service (LP2M) Institute of Social Sciences and Business Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62861/jimat.v2i2.848

This research aims to examine the responsibility of parking managers in collecting parking fees in Indonesia from legal and accounting perspectives. The research method used is normative legal research with a statutory approach and a conceptual approach. The results showed that the responsibility of parking managers in collecting parking fees in Indonesia is still not optimal. There are still many problems related to negligence of parking managers, extortion practices, lack of supervision, potential for civil lawsuits, and discrepancies between regional tax regulations and applicable accounting standards. To overcome these problems, a comprehensive effort is needed from various stakeholders, including local governments, law enforcement officials, tax accountants, and parking managers themselves. Strict law enforcement, regulatory harmonization, increased supervision, as well as increased awareness and legal compliance of parking managers are key to realizing the effectiveness of parking fee management in accordance with applicable legal and accounting principles to optimize parking fee revenue as one of the sources of local revenue, as well as to achieve social justice for the community.

Parking Fee Disputes: Analysis of Civil Liability of Local Governments and Taxpayers Syahril, Muh. Akbar Fhad; Hasan, Hamida
Jurnal Ilmiah Multidisiplin Amsir Vol. 2 No. 2 (2024): Juni
Publisher : AhInstitute of Research and Community Service (LP2M) Institute of Social Sciences and Business Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62861/jimat.v2i2.865

This research aims to examine the responsibility of parking managers in collecting parking fees in Indonesia from legal and accounting perspectives. The research method used is normative legal research with a statutory approach and a conceptual approach. The results showed that the responsibility of parking managers in collecting parking fees in Indonesia is still not optimal. There are still many problems related to negligence of parking managers, extortion practices, lack of supervision, potential for civil lawsuits, and discrepancies between regional tax regulations and applicable accounting standards. To overcome these problems, a comprehensive effort is needed from various stakeholders, including local governments, law enforcement officials, tax accountants, and parking managers themselves. Strict law enforcement, regulatory harmonization, increased supervision, as well as increased awareness and legal compliance of parking managers are key to realizing the effectiveness of parking fee management in accordance with applicable legal and accounting principles to optimize parking fee revenue as one of the sources of local revenue, as well as to achieve social justice for the community.

Parking Fee Disputes: Analysis of Civil Liability of Local Governments and Taxpayers Syahril, Muh. Akbar Fhad; Hasan, Hamida
Jurnal Ilmiah Multidisiplin Amsir Vol. 2 No. 2 (2024): Juni
Publisher : AhInstitute of Research and Community Service (LP2M) Institute of Social Sciences and Business Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62861/jimat.v2i2.882

This research aims to examine the responsibility of parking managers in collecting parking fees in Indonesia from legal and accounting perspectives. The research method used is normative legal research with a statutory approach and a conceptual approach. The results showed that the responsibility of parking managers in collecting parking fees in Indonesia is still not optimal. There are still many problems related to negligence of parking managers, extortion practices, lack of supervision, potential for civil lawsuits, and discrepancies between regional tax regulations and applicable accounting standards. To overcome these problems, a comprehensive effort is needed from various stakeholders, including local governments, law enforcement officials, tax accountants, and parking managers themselves. Strict law enforcement, regulatory harmonization, increased supervision, as well as increased awareness and legal compliance of parking managers are key to realizing the effectiveness of parking fee management in accordance with applicable legal and accounting principles to optimize parking fee revenue as one of the sources of local revenue, as well as to achieve social justice for the community.

PENINGKATAN PERAN PEMERINTAH DALAM MELINDUNGI HAM KAUM DIFABEL Phireri Phireri; Muhammad Akbar Fhad Syahril; Muhammad Mufti M. Djafar
Khairun Law Journal Volume 7 Issue 2, March 2024
Publisher : Faculty of Law, Khairun University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33387/klj.v7i2.7384

Decent work and livelihoods for humanity are part of human rights for everyone, including people with disabilities, so the 1945 Constitution provides guarantees and legal protection for their implementation. The problem is the discriminatory attitude towards persons with disabilities and the low level of education of persons with disabilities as a gap between people with disabilities and non-disabled workers. The absence of exact data related to the number of workers with disabilities both in the private sector and non-private sectors (PNS, BUMN and BUMD) raises its own problems in the protection of persons with disabilities. The quota of minimum requirement is 2 percent as a mandatory for the government, local government, BUMN, and BUMD and 1 percent for private companies from the number of employees or workers in the Disability Act is apparently not enough to provide protection for people with disabilities. This research is a normative legal research to examine the laws and regulations in order to obtain justice for persons with disabilities. This becomes very important as a form of government commitment through supervision and improvement of policies becomes very important so that persons with disabilities get decent work and livelihoods.

Concealment of Marital Intentions and Defective Consent in Lavender Marriage: An Analysis of Indonesian Islamic Marriage Law Wiwin Wiwin; Herman B; Phireri Phireri; Sunardi Purwanda; Muh. Akbar Fhad Syahril; Anatolijs Krivins
Jurnal Marital: Kajian Hukum Keluarga Islam Vol. 4 No. 2 (2026): MARITAL: Kajian Hukum Keluarga Islam
Publisher : IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/marital_hki.v4i2.16939

Fenomena lavender marriage sebagai bentuk perkawinan yang dilangsungkan untuk menyamarkan orientasi seksual menimbulkan problematika hukum dalam sistem hukum perkawinan Indonesia. Permasalahan utama dalam penelitian ini adalah bagaimana posisi lavender marriage dalam perspektif UU No. 1 Tahun 1974 tentang Perkawinan dan Kompilasi Hukum Islam, serta apa akibat hukum yang ditimbulkannya terhadap keabsahan dan keberlangsungan perkawinan. Penelitian ini bertujuan untuk menganalisis kesesuaian praktik lavender marriage dengan tujuan substantif perkawinan serta mengkaji implikasi hukumnya dalam kerangka hukum positif Indonesia. Penelitian ini merupakan penelitian hukum normatif dengan menggunakan pendekatan perundang-undangan, konseptual, dan analitis. Bahan hukum yang digunakan meliputi bahan hukum primer berupa peraturan perundang-undangan dan bahan hukum sekunder berupa literatur ilmiah, yang dianalisis secara deskriptif-kualitatif. Hasil penelitian menunjukkan bahwa lavender marriage tidak dikenal secara eksplisit dalam hukum perkawinan Indonesia, namun secara substantif bertentangan dengan esensi perkawinan sebagai ikatan lahir batin, prinsip mitsaqan ghalidzan, serta asas kejujuran dan itikad baik. Praktik ini juga berpotensi mendegradasi pemenuhan hak dan kewajiban suami istri, khususnya dalam aspek hak batin, serta menghambat tercapainya tujuan pembentukan keluarga yang bahagia dan kekal. Secara hukum, lavender marriage dapat menjadi dasar pembatalan perkawinan karena adanya penipuan atau salah sangka, serta dapat pula menjadi alasan perceraian akibat disharmoni yang tidak dapat dipulihkan.

Title

Found 94 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 94 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 94 Documents
Search