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Evaluasi Efektivitas Pengendalian Internal pada Aktivitas Outsourcing Pengelolaan Bea Meterai Furqan, Furqan; Hartanti, Dwi
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2143

Abstract

Stamp duty is the only type of tax that is managed by the Directorate General of Taxes (DJP) through the outsourcing mechanism. Under this mechanism, the management of stamp duty is predominantly carried out by third parties, while the DJP acts as the principal overseeing the process. As previously researched, despite its advantages, the outsourcing mechanism also comes with weaknesses and risks. Therefore, controls are needed to ensure they align with the DJP's intended objectives. This research aims to evaluate the effectiveness of the internal controls implemented by the DJP in the outsourcing activities related to stamp duty management. The study takes the case study form and adopts a qualitative approach, evaluating the components and principles of the 2013 COSO Internal Control Integrated Framework concerning outsourcing activities in stamp duty management. Data collection involves document analysis and interviews with individuals directly involved in stamp duty management. The data is analyzed using maturity levels to determine the effectiveness of each control component and principle. The research results reveal diverse levels of control effectiveness. Among the five control components, only two are at an optimum level, while the others exhibit lower levels of effectiveness in control principles. This study provides recommendations to the DJP for enhancing internal control effectiveness, particularly in the aspects of supervising the internal control system, comprehensively identifying risks, and considering the potential for fraud in risk assessments. This research is expected to contribute academically and serve as a reference for regulators in making decisions related to stamp duty management.
Pelatihan Sertifikasi Kompetensi SDM Pariwisata Di Hotel Saka Medan Tahun 2022 Furqan, Furqan; Putra, Yogi
ARembeN Jurnal Pengabdian Multidisiplin Vol. 1 No. 1 (2023): ARemBeN Edisi Juni
Publisher : CV. Ro Bema

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Abstract

Pengabdian masyarakat ini bertujuan untuk meningkatkan soft skill khususnya dibidang pariwisata dengan mengikuti kegiatan pelatihan sertifikasi SDM di Bidang Pariwisata. Metode yang digunakan dalam pengabdian masyarakat yaitu berupa pelatihan sertifikasi kompetensi. Hasil dari pengabdian masyarakat yaitu peserta dan penulis sangat antusias mengikuti jalannya proses kegiatan pelatihan sampai dengan selesai.
Interpretasi dan Kontroversi: Studi tentang Hakikat Insan Karya Ahmad Laksamana Ibrahim, Nur Fadlina binti; Juwaini, Juwaini; Furqan, Furqan; HM. Yasin, Taslim
Jurnal Pemikiran Islam Vol. 3 No. 2 (2023): Juli-Desember
Publisher : Program Studi Aqidah dan Filsafat Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jpi.v3i2.21531

Abstract

Haji Ahmad Laksamana, a controversial figure known through his work “Hakikat Insan”, is often considered deviant from traditional Islamic teachings, particularly regarding the use of Sharia and Tariqa as well as interpretations of the Quran. This article aims to describe the thoughts and Quranic interpretation methodology of Haji Ahmad Laksamana. This study employs a qualitative method with a literature analysis approach. The primary source is the text “Hakikat Insan,” supplemented by various secondary sources, including journals and relevant books. The study finds that Haji Ahmad Laksamana's teachings emphasize the recognition of the essence of knowledge to achieve the level of Insan Kamil Mukamil. His thoughts, reflected in discussions about the relationship between humans and Allah, the dignity of the soul, the essence of the testimony of faith, as well as concepts of Islam, faith, monotheism, and gnosis, demonstrate a unique approach. However, his interpretation method, such as translating Quranic verses into symbols, has sparked controversy and is considered deviant from traditional Islamic understanding. Haji Ahmad Laksamana's controversial ideas are viewed as contradictory to Islamic teachings, diminishing the honor of the Quran and Hadith.AbstrakHaji Ahmad Laksamana, seorang figur kontroversial yang dikenal melalui karyanya “Hakikat Insan”  sering kali dianggap menyimpang dari ajaran Islam tradisional, terutama dalam hal penggunaan syariat dan tarekat serta penafsiran Al-Quran. Artikel ini bertujuan mendeskripsikan tentang pemikiran, dan metodologi penafsiran Al-Quran Haji Ahmad Laksamana.  Kajian ini menggunakan metode kualitatif dengan analisis kepustakaan. Sumber utama adalah teks “Hakikat Insan” serta berbagai sumber sekunder termasuk jurnal dan buku yang relevan. Kajian ini menemukan bahwa ajaran Haji Ahmad Laksamana menitikberatkan pada pengenalan ilmu hakikat untuk mencapai tingkat Insan Kamil Mukamil. Pemikirannya yang tertuang dalam pembahasan mengenai hubungan manusia dengan Allah, martabat nafsu, hakikat syahadat, serta konsep Islam, iman, tauhid, dan makrifat, menunjukkan pendekatan yang unik. Namun, metode interpretasinya, seperti penerjemahan ayat Al-Quran ke dalam simbol, telah menimbulkan kontroversi dan dianggap menyimpang dari pemahaman Islam tradisional. Pemikiran Haji Ahmad Laksamana yang kontroversial dianggap bertentangan dengan ajaran Islam dan mengurangi kehormatan Al-Quran dan hadis.
Membumikan Komunikasi Islam dalam Kehidupan Sosial Melalui Warung Kopi di Kota Banda Aceh Furqan, Furqan; Abdullah, Abdullah; Furqan, Muhammad
Jurnal Keislaman Vol. 7 No. 2 (2024): Jurnal Keislaman
Publisher : Sekolah Tinggi Agama Islam Taruna Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54298/jk.v7i2.266

Abstract

The purpose of this research is to identify and provide understanding and invitation to everyone to ground Islamic communication in social life so that communication patterns between people are well maintained in accordance with the principles of Islamic communication. The research method used is a type of library research. his research is carried out by reading, examining, and analyzing various existing sources, in the form of the Qur'an, Hadith, journals and books, as well as other research results related to communication in social life. The results showed that Islamic communication in social life has a very important role in human life, this can be seen from social meaning, social coverage and social support to being able to limit negative words against someone. Islamic communication is a means of conveying or exchanging information using the principles and methods of communication according to the Qur'an as one of the motivations for Muslims to ground Islamic communication in social life directly and through social media. Meanwhile, in the context of coffee shops as a means of social communication in the city of Banda Aceh, coffee shops are not only a place to drink coffee or rest but also a source of the latest information and also a gathering place for various communities, ranging from ordinary people, community leaders, government employees, and so on. The conclusion is that communication is one of the important reasons in society, of course, in the rules of Islam, besides that Islamic communication and social life play a very large role in the context of coffee shops in the city of Banda Aceh.
SOSIALISASI KEPADA PERANGKAT DESA: STRATEGI AWAL MEMBANGUN KERANGKA PARTISIPASI MASYARAKAT UNTUK WISATA RESILIEN DI DESA SUGIHEN TANAH KARO Furqan, Furqan; Harefa, Mega Hernawati; Saridi, Sarmoko; Nasution, Rahmad Kurnia Abdik; Sinaga, Tuan Bobby Harsono
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 5 No. 3 (2025): Indonesian Journal of Engagement, Community Services, Empowerment and Developme
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijecsed.v5i3.225

Abstract

This community service program aimed to strengthen the institutional capacity of the Sugihen Village apparatus in Juhar District, Karo Regency, by developing a participatory framework for resilient tourism. The program applied a participatory capacity building approach using the Participatory Learning and Action (PLA) method, which involved all village officials in socialization, group discussions, and the formulation of an initial action plan. Through workshops and interactive sessions, participants gained a deeper understanding of Community-Based Tourism (CBT) and the importance of collaborative and sustainable governance in tourism development. The results indicate an increased awareness and understanding among village officials regarding their strategic role as local leaders in tourism resilience. Furthermore, the activity successfully built institutional commitment and produced a preliminary participatory framework to guide broader community involvement. Nonetheless, certain limitations were identified, particularly in technical skills such as digital marketing and destination management, requiring follow-up training and mentoring. Overall, this program demonstrates that the success of resilient tourism development must begin with the empowerment of local actors through continuous and collaborative social learning. Sugihen Village holds strong potential to become a best practice model for community-based tourism development in the Karo region.