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Peningkatan Kepatuhan Wajib Pajak Melalui Pelatihan Pengisian SPT Tahunan PPh Badan Pada Koperasi UMKM Indonesia (KOMINDO) Cirebon Citra Mariana; Yati Mulyati; Diah Andari; Dyah Purnamasari; Radhi Abdul Halim R; Hafied Noor Bagja; Yoga Tantular Rachman
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i03.1054

Abstract

Tujuan kegiatan pengabdian kepada masyarakat ini untuk memberikan sharing knowledge dan skill kepada UMKM tentang bagaimana menghitung, membayar, dan melakukan pelaporan pajak sesuai dengan peraturan perpajakan yang berlaku, sehingga dengan tingkat pengetahuan yang baik pelaku UMKM dapat memenuhi kewajiban perpajaknnya dengan optimal yaitu menghitung, membayar dan melapor pajak dengan benar sesuai dengan peraturan perpajakan yang berlaku. Mitra dalam kegiatan pengabdian masyarakat ini adalah Koperasi UMKM Indonesia (KOMINDO) Cirebon. Metode pelaksanaan kegiatan dengan ceramah, tanya jawab, praktek pengisian SPT. Hasil dari kegiatan ini peserta yang tergabung dalam Koperasi UMKM Indonesia (KOMINDO) Cirebon mengetahui peraturan perpajakan yang melekat pada UMKM serta melakukan pengisian SPT Tahunan PPh Badan. Kegiatan pengabdian kepada masyarakat ini berjalan baik dan mendapat respon positif dari pelaku UMKM. Hal tersebut dapat dilihat dari jumlah keikutsertaan peserta serta antusiasme selama kegiatan berlangsung.
Copyright Law Protection (Law No. 28 of 2014) in Encouraging the Creative Economy That has an Impact on Improving the Indonesian Economy Hafied Noor Bagja; Nina Nurani
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 6, No 1 (2023): Budapest International Research and Critics Institute February: In Progress
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v6i1.7401

Abstract

Creative Economy is an economic activity that originates from the utilization of individual creativity, skills and talents in terms of creating prosperity and creating jobs by generating and exploiting individual creative and creative power. In the world of trade, the business sector in every business must have intellectual property in it, including products produced by the creative economy community which generally have a trademark. The development of science and technology requires normative support in order tobe a means of improving the creative economy, so that potential creators need adequate legal protection to be motivated to produce original creations. This study discusses the progressive protection of creators in encouraging the creative economy in Indonesia. The research method used is a qualitative approach, data collection methods through literature study, and qualitative normative data analysis techniques. The results of the study show that with the protection of copyright law, it can have a positive impact on the sustainability of the company and increase the income of human resources.
PERAN ORGANIZATIONAL CITIZENSHIP BEHAVIORS DAN PRAKTIK MSDM TERHADAP TURNOVER INTENTION PADA KARYAWAN UMKM KREATIF DI BANDUNG JAWA BARAT Hafied Noor Bagja; Radhi Abdulhalim R; Yoga Tantular Rahman
JURNAL ILMIAH EDUNOMIKA Vol 7, No 2 (2023): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v7i2.10626

Abstract

UMKM adalah suatu bentuk usaha mikro, kecil menengah yang ada di kalangan masyarakat dimana usaha ini didirikan berdasarkan inisiatif seseorang. UMKM telah berkontribusi besar dalam meningkatkan pendapatan daerah maupun pendapatan negara dalam bentuk Produk Domestik Bruto (PDB). Pengelolaan SDM di UMKM umumnya bersifat informal, direkrut berdasarkan kekeluargaan dengan mengabaikan ketrampilan dan tingkat pendidikan disertai kualitas dan kompetensi pengetahuan yang masih relatif terbatas. Tidak jarang SDM yang diperoleh tidak mampu memenuhi persyaratan pekerjaan. Oleh karena itu, diperlukan praktik SDM untuk meningkatkan produktivitas dan kinerja yang maksimal. Penelitian ini bertujuan untuk mengetahui Organizational Citizenship Behaviors dan praktik MSDM terhadap turnover intention. Dengan menggunakan simple random sampling, kuesioner didistribusikan terhadap pegawai UMKM kreatif di Bandung-Jawa Barat. Metode analisis data yang digunakan adalah metode deskriptif verifikatif dengan analisis linier multiple regresion.. hasil penelitian menyatakan bahwa secara parsial organizational citizenship behaviours berpengaruh terhadap turnover intention dan praktik MSDM berpengaruh terhadap turnover intention, serta secara simultan organizational citizenship behaviours dan praktik MSDM berpengaruh terhadap turnover intention pada karyawan UMKM Kreatif di Bandung Jawa Barat.
Sui Generis Geographical Indications: Reforming Indonesia’s Intellectual Property Rights for Agricultural Protection Nurani, Nina; Apriwandi; Hafied Noor Bagja
International Journal of Law and Society Vol 4 No 2 (2025): International Journal of Law and Society (IJLS)
Publisher : NAJAHA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59683/ijls.v4i2.344

Abstract

Geographical Indications (GI) are agricultural products of high economic value that play an important role in Indonesia's economic development. However, the potential for rights abuse requires protection through adequate Intellectual Property Rights (IPR) regulations. This study aims to analyse international regulations related to GI, evaluate the implementation of GI protection in the Trademark Law for agricultural IPR products in Indonesia, and formulate an effective sui generis IPR regime model to protect agricultural products while supporting national economic development. The study uses a normative juridical approach with a comparative analysis of international and national regulations and a study of IPR and GI theory to formulate a comprehensive regime model. The research findings show that international regulations through Paris, Madrid, Lisbon, and TRIPs provide the basis for GI protection. However, sui generis models such as the European Union or India are more suitable for Indonesia because they can protect cultural diversity and agricultural products while supporting economic development. Second, implementing GI in the Trademark Law in Indonesia is inadequate due to registration disparities, weak quality and reputation maintenance mechanisms, and complaint-based law enforcement, so specific and compelling sui generis regulations are needed. Third, an adequate sui generis IPR regime model is structured around five pillars: simple, participatory digital registration, product quality and reputation standards, collective rights protection, proactive law enforcement through general offences, and integration into national economic development strategies, with philosophical, legal, and sociological foundations. The study concludes that a sui generis IPR regime can enhance agricultural GI protection and support sustainable economic development. The study's limitations relate to the lack of empirical implementation in the field. The research's implications guide regulators in developing a more effective GI regime. The research's originality value lies in integrating international and local perspectives to build a comprehensive sui generis IPR regime for agricultural products in Indonesia.