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All Journal Nusantara Hasana Journal Kontribusi: Jurnal Penelitian dan Pengabdian Kepada Masyarakat
Meirad Arianza Bima
Universitas Asahan
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Health Professions Law, Crime, Criminology & Criminal Justice Nursing

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PERANAN BEA CUKAI DALAM PENGAWASAN TERHADAP BARANG YANG MASUK MELALUI PERAIRAN ASAHAN –TANJUNG BALAI (STUDI DI KANTOR BEA DAN CUKAI KOTA TANJUNG BALAI) Meirad Arianza Bima; Rika Rahayu; Shely Winata; Erwin Syahputra
Nusantara Hasana Journal Vol. 2 No. 3 (2022): Nusantara Hasana Journal, August 2022
Publisher : Nusantara Hasana Berdikari

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Abstract

Customs is the name of a government agency related to international trade both in its role of supervising and collecting import duties, export duties and import taxes. However, customs itself has a different definition, namely duty which is a state levy on imported and exported goods, while excise is a state levy imposed on certain goods with the characteristics of controlled circulation, controlled consumption and high value. This study examines the Guidance and Supervision of Savings and Loan Cooperatives. in this legal research using empirical legal research methods and conducting a study at the Tanjungbalai City Customs and Excise Office. In this legal research, primary legal materials are used, namely: Legislation. Secondary legal materials, namely: law books. Tertiary legal materials, namely: non-legal books. The role of the Tanjungbalai City Customs and Excise office in supervising the smuggling of excisable goods is very important because it is our duty to prevent smuggling, and we always try to prevent smuggling. to the southern stone harbor. In this case, the obstacles faced by the Customs and Excise office in supervising the smuggling of excisable goods into and out of Tanjungbalai City are that people prefer to buy excisable goods at a cheaper price. And the cheap ones are usually goods that are not subject to official excise duty or what are commonly called illegal goods. For example, cigarettes that are not subject to excise duty.
Sosialisasi tentang Aspek Hukum Perbankan dalam Pemanfaatan Kredit Usaha Rakyat (KUR) untuk Pemberdayaan Ekonomi Pesisir di Desa Sei Sijawi-Jawi Kabupaten Asahan Emmi Rahmiwita Nasution; Risky Akbar Barus; Kiki Nur Aidah; Sri Mariani; Meirad Arianza Bima; Rika Rahayu
Kontribusi: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Vol. 6 No. 2 (2026): Mei 2026
Publisher : Cipta Media Harmoni

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53624/kontribusi.v6i2.815

Abstract

Latar Belakang: artikel ini membahas sosialisasi aspek hukum perbankan dalam pemanfaatan Kredit Usaha Rakyat (KUR). Urgensi kegiatan ini dilatarbelakangi oleh keterbatasan akses permodalan yang menjadi hambatan utama pengembangan UMKM di sektor perikanan masyarakat pesisir Desa Sei Sijawi-Jawi, Kabupaten Asahan. Meskipun KUR hadir sebagai solusi, pemahaman masyarakat mengenai prosedur dan regulasinya masih terbatas. Tujuan: kegiatan ini bertujuan untuk meningkatkan pemahaman masyarakat mengenai prosedur, regulasi, serta hak dan kewajiban terkait KUR sebagai instrumen pemberdayaan ekonomi. Metode: pendekatan yang digunakan adalah sosialisasi dan pendampingan yang terdiri dari tiga tahap: persiapan (observasi awal), pelaksanaan (pemberian materi), serta tahap akhir (diskusi dan pendampingan penyusunan proposal). Hasil: hasil kegiatan menunjukkan adanya peningkatan pemahaman pelaku UMKM terhadap pentingnya legalitas usaha, kemampuan menyusun proposal bisnis sederhana, dan pemahaman proses pengajuan kredit. Kesimpulan: sosialisasi ini dapat mendorong transformasi usaha dari informal ke formal, meningkatkan akses pembiayaan, dan memperkuat kemandirian ekonomi masyarakat pesisir.
Co-Authors Emmi Rahmiwita Nasution Erwin Syahputra Kiki Nur Aidah Rika Rahayu Risky Akbar Barus Shely Winata Sri Mariani