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Kompetensi Peradilan Pajak di Negara Indonesia Berdasarkan Undang Undang Dasar 1945 Kurniawan, Wishnu; Lendrawati, Lendrawati; Nurjanah, Siti
Jurnal Selat Vol 3 No 2 (2016): "Kemaritiman & Perbatasan"
Publisher : Program Studi Ilmu Hukum Universitas Maritim Raja Ali Haji

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Abstract

The most high-income of Indonesia is 75 % derived from Tax. Misappropriation oftax collection came from tax dispute resolution manipulation.  Misappropriation of Tax suspected due to unindependently Tax Court in Indonesia. Academic analythical through a philosophical base of absolute competence in upholding its independence Justice in case of Tax Justice .This review based on the analythical method of the absolute competence of the Tax Court with Juridical aspects associated with Philosophical Aspects of the Tax Justice standing. The results will confirmed with the experts opinion (of Taxation and law, particularly with the Administrative Law and Constitutional Law) The Legal opinion will be  analyzing with the provisions of laws and regulations related to the subject matter following the constitution to the level of the basic aspects of the establishment basic norms of legislation. The opinion of the analysis are expected to provide an answer of the Tax Court standing in order to preserve the independence and impartiality of the Tax Court in its function to examine, hear and decide disputes of  Tax interference any party. Keyword: Philosophical Aspects, Tax Court, Competences, Independence.
Pelaksanaan Perpanjangan Uang Wajib Tahunan Otorita Sampai Dengan Perpanjangan Hak Guna Bangunan Di Kota Batam (Studi Kasus Kantor Notaris/PPAT Andreas Timothy, S.H., M.Kn.) Lendrawati, Lendrawati; Christa, Gusita
Jurnal Selat Vol 3 No 1 (2015): "Kemaritiman & Perbatasan"
Publisher : Program Studi Ilmu Hukum Universitas Maritim Raja Ali Haji

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Abstract

Problems often occur in the management of UWTO extension until the extension of the HGB is long term processing time. Whereas the request for an extension not new appliacation. The method used in this research is observation, interview, literature study, design and simulation. Research resut in the office of Notary/PPAT Andreas Timothy, S.H., M.Kn is form procedures for handling UWTO extension until extension of HGB, form completeness of the maintenance file extension UWTO, form completeness of maintenance file extension HGB and monitoring programs are designed with Microsoft Office Excel. The design of the completeness of this file is designed to enable employees of the Office Notary/PPAT to understand the procedures for handling UWTO extension until extension of HGB when explaining to clients. Key words: Extension, UWTO, HGB, Form, Design, Clients.
PENGALIHFUNGSIAN HARTA WAKAF Lendrawati, Lendrawati
FOKUS Jurnal Kajian Keislaman dan Kemasyarakatan Vol 2, No 1 (2017)
Publisher : STAIN Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/jf.v2i1.264

Abstract

The greatest asset of the Islamic Ummah is actually in a worship activity of economic and social value that is "wakaf". This paper is included in the research of library (literature) with reference to the argument of the Koran, the Hadith of the Prophets opinion of scholars and regulations (positive law) about the wakaf applicable in Indonesia. The result of the study that the alteration of wakaf land according to Hanafiyah is not permissible because the wakaf is forever and even Syafiiyah is more extreme to prohibit even though the property which is represented has been destroyed still become a waqf and he has belonged to Allah, while Malikiyah and Hanabilah allow if the initial wakaf property can not be utilized or not strategically or inconsistent with the wakafs wakaf pledge. While Law no. 41 on Waqf in Article 41 paragraphs (1), (2) and (3) are mentioned if the wakaf property that has been represented is used for public purposes in accordance with the general plan of spatial (RUTR) based on the provisions of the prevailing laws and regulations with sharia. Implementation can only be done after obtaining written permission from the Minister upon the approval of the Waqf Board of Indonesia. Wakaf possessions that have been amended because of the provisions of the exemption as intended shall be exchanged for property whose benefits and exchange rates shall be at least equal to the original wakaf property.
THE LEGITIMACY OF THE SALE AND PURCHASE CONTRACT OF SACRIFICIAL ANIMALS IN CURUP COMMUNITY Dedi, Syarial; Lendrawati, Lendrawati
Jurnal Adabiyah Vol 21 No 2 (2021): December (Islamic Studies)
Publisher : Faculty of Adab and Humanities - Alauddin State Islamic University of Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jad.v21i2a5

Abstract

This research is triggered from the qurban committee in Curup community to collect funds from the qurban participants by fixing the price of animals. The payment can be all at once and can also be paid in installments every month. This means buying and selling, even though the animals do not exist yet. After the money was collected and it was close to the sacrifice day, the committee went looking for an animal and then bought it. The role of the committee that made the sale and purchase contract was not the owner of the money. There is also buying and selling through brokers, who are not animal owners. Therefore, the main issue in this research concerns the validity of the contract for the sale and purchase of that qurban animals. This is a field research with qualitative approach. This study concluded that the implementation of the contract in muamalah transactions is elastic, especially in the oral form of al-ahwal. This is strongly influenced by the local community customs based on the rule of al-’adah muhakkamah.الملخصخلفية هذا البحث هي عمل لجنة الأضحية في مجتمع Curup لجمع الأموال من المشاركين في الأضحية من خلال تحديد أسعار الحيوانات. يمكن أن يكون الدفع دفعة واحدة ويمكن أيضًا سداده على أقساط كل شهر. هذا يعني البيع والشراء ، على الرغم من عدم وجود الحيوانات بعد. بعد أن تم جمع المال وقرب يوم الأضحية ، ذهبت اللجنة للبحث عن حيوان ثم اشترته. لم يكن دور اللجنة التي أبرمت عقد البيع والشراء هو صاحب المال. هناك أيضًا بيع وشراء من خلال سماسرة ليسوا من أصحاب الحيوانات. المشكلة الرئيسية في هذا البحث هي حول صحة عقد بيع وشراء حيوانات القربان. هذا البحث هو بحث ميداني بنهج نوعي. خلصت هذه الدراسة إلى أن تنفيذ العقد في معاملات المعامله مرن ، لا سيما في الشكل الشفهي للأحول. هذا متأثر بشدة بعادات المجتمع المحلي كصوت قواعد محاكمة العدة.
Study of Fiqhul Hadith on the Law of Alms to Thieves, Adulterers and the Rich Lendrawati, Lendrawati; Supian, Aan; Marhayati, Nelly; Jalili, Ismail
AL QUDS : Jurnal Studi Alquran dan Hadis Vol. 8 No. 2 (2024)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/alquds.v8i2.6519

Abstract

Giving to a person either in the form of compulsory alms (zakat) or ordinary alms already has a designated recipient or musthiq. This research elaborates on the law of almsgiving to thieves, adulterers and the rich. The research used is a review of literature through the takhrij al-hadith method both in terms of the quality of sanad and matan. The result of his research is that almsgiving to thieves, adulterers and the rich can be viewed from the side of maslahat, the highlighted object is the recipient not the one who gives alms. In this case almsgiving becomes a will away from forbidden deeds according to the rules of fiqh li al-wasail hukmu al-maqasid (the law of intermediary depends on its purpose). Almsgiving can be a testament and the media prevents the sipencuri from stealing, prevents the adulterer from committing adultery and gives motivation to the sikaya to immediately issue his zakat or alms.
ANALISA KEPUASAN PENGGUNA APLIKASI ELEKRTONIK PENCATATAN PELAPORAN GIZI BERBASIS MASYARAKAT (E-PPGBM) MENGGUNAKAN METODE END USER COMPUTING SATISFACION (EUCS) Syafly, Hilma; Lendrawati, Lendrawati
Jurnal Informatika dan Teknik Elektro Terapan Vol 12, No 3S1 (2024)
Publisher : Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jitet.v12i3S1.4998

Abstract

Penelitian ini bertujuan untuk menganalisis tingkat kepuasan pengguna aplikasi Elektronik Pencatatan Pelaporan Gizi Berbasis Masyarakat (e-PPGBM) di Kota Payakumbuh menggunakan metode End User Computing Satisfaction (EUCS). Aplikasi ini penting dalam mendukung Gerakan Nasional Penurunan Stunting melalui pencatatan dan pelaporan status gizi secara elektronik. Penelitian ini menggunakan desain cross-sectional study dengan populasi 65 petugas gizi dan bidan pembina wilayah. Variabel yang diukur meliputi isi, ketepatan, bentuk, kemudahan penggunaan, dan ketepatan waktu aplikasi. Data diperoleh melalui kuesioner dan dianalisis menggunakan uji chi-square. Hasil penelitian menunjukkan bahwa semua variabel EUCS memiliki hubungan signifikan dengan kepuasan pengguna aplikasi e-PPGBM di Kota Payakumbuh. Mayoritas responden merasa puas dengan aplikasi ini, namun terdapat beberapa area yang perlu perbaikan, terutama terkait kecepatan akses aplikasi saat banyak pengguna mengakses secara bersamaan. Temuan ini memberikan masukan berharga bagi pengembang aplikasi dan pemerintah untuk meningkatkan kualitas aplikasi e-PPGBM guna mendukung efektivitas program penanggulangan stunting di Indonesia.Kata kunci: e-PPGBM; kepuasan pengguna; End User Computing Satisfaction (EUCS); stunting; Kota Payakumbuh.This study aims to analyze user satisfaction levels with the Community-Based Electronic Nutrition Recording and Reporting application (e-PPGBM) in Payakumbuh City using the End User Computing Satisfaction (EUCS) method. This application is crucial in supporting the National Stunting Reduction Movement through electronic recording and reporting of nutritional status. The study employs a cross-sectional design with a population of 65 nutrition officers and regional supervising midwives. The variables measured include content, accuracy, format, ease of use, and timeliness of the application. Data were collected through questionnaires and analyzed using chi-square tests. The results show that all EUCS variables significantly correlate with user satisfaction with the e-PPGBM application in Payakumbuh City. Most respondents are satisfied with the application; however, some areas need improvement, especially regarding application access speed during peak usage times. These findings provide valuable feedback for application developers and the government to enhance the quality of the e-PPGBM application, supporting the effectiveness of the stunting reduction program in Indonesia.Keywords: e-PPGBM; user satisfaction; End User Computing Satisfaction (EUCS); stunting; Payakumbuh City.
Empowering Goat Farming: Implementing Complete Silage Rations from Local Resources in Talawi Hilie Village Lendrawati, Lendrawati; Afriani, Tinda; Ratni, Eli
Andalasian International Journal of Social and Entrepreneurial Development Vol. 3 No. 01 (2023): Andalasian International Journal of Social and Entrepreneurial Development
Publisher : Institute of Research And Community Service, Andalas University / LPPM Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/aijsed.3.01.14-20.2023

Abstract

This article presents an innovative approach to addressing the challenges faced by goat farmers in Talawi Hilie Village, Sawahlunto City, West Sumatra Province, Indonesia. The study focuses on implementing complete silage rations utilizing local agricultural and industrial by-products to improve goat nutrition and feed availability. Through community engagement and training, farmers were empowered with knowledge and skills in utilizing readily available feed resources, including rice straw, sugarcane tops, corn straws, coffee husks, and rice bran, for silage production. The training sessions included practical demonstrations of forage processing and silage preparation techniques. Results indicate that implementing complete silage rations effectively addressed the feed scarcity issue and improved the feed quality provided to goats. Farmers demonstrated enthusiasm and willingness to adopt the technology, leading to increased self-sufficiency and welfare improvement in the community. The study underscores the importance of community empowerment and utilization of local resources for sustainable livestock production. Further research is recommended to explore the long-term impact of complete silage rations on goat performance and productivity
Female Circumcision on a Medical Perspective and Islamic Law Amin, Ibnu; Lendrawati, Lendrawati
Analisis: Jurnal Studi Keislaman Vol 22 No 2 (2022): Analisis : Jurnal Studi Keislaman
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/ajsk.v22i2.13643

Abstract

The practice of female circumcision existed long before Islam came in the 16th century BC in South Africa, Southwest Asia, Judaism, Arabia and Egypt. Islamic teachings legalize obligatory circumcision for men and honor for women. However, in a medical review, female circumcision is prohibited on the grounds that it violates human rights and harms women. The emergence of this difference is motivated by a generalized definition and practice of circumcision. This research is a library research using descriptive method and drawing conclusions using deductive thinking. The research found that circumcision or Female Genitical Mutilation (FGM) in the medical formulation as recommended by WHO is a practice that violates Human Rights (HAM) and harms women's rights practiced in more than 30 countries with five types: eliminating, cutting, stabbing, sewing and damage the female organs. The practice of female circumcision (khifad) in Islam only scratches the upper female genital skin in the form of a cock's comb, the status of female circumcision according to Islam refering to most scholars is "sunnah" which is a glory. Nobility is meant from two sides, compliance with the Shari'a and respect in social life carried by a circumcised woman according to the qaidah al-'adat al-muhkam.
PELAKSANAAN JUAL BELI TANAH MELALUI JASA PERANTARA (PT LOBI UTAMA) DI KOTA BATAM Lendrawati, Lendrawati; Kusniati, Rina
Journal of Judicial Review Vol. 9 No. 1 (2009): Journal of Judicial Review
Publisher : Universitas Internasional Batam

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Abstract

The abstract in this article is available in printed form.
PERLINDUNGAN KONSUMEN DALAM MENINGKATKAN INVESTASI DI INDONESIA BERDASARKAN UNDANG-UNDANG NOMOR 8 TAHUN 1999 TENTANG PERLINDUNGAN KONSUMEN Sudirman, Lu; Lendrawati, Lendrawati
Journal of Judicial Review Vol. 14 No. 1 (2012): Journal of Judicial Review
Publisher : Universitas Internasional Batam

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Abstract

The abstract in this article is available in printed form.