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EFEKTIVITAS PERATURAN PEMERINTAH NO. 43 TAHUN 2014 TENTANG DESA TERHADAP TINGGINYA KASUS KORUPSI DANA DESA PERSFEKTIF FIQH SIYASAH Natasyah, Indah Nurhazlin; Pasaribu, Ilhamsyah
UNES Law Review Vol. 5 No. 4 (2023)
Publisher : Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v5i4.782

Abstract

Based on data from Indonesia Corruption Watch (ICW), the village budget is the most vulnerable to corruption. In the last seven years, there have been 592 cases of corruption, and ICW noted that the village government was the institution that carried out the biggest corruption cases. This research uses a type of normative juridical research that refers to statutory law, namely PP No. 43 of 2014 concerning implementing regulations for the Village Law and other literature as a support for literacy with the aim of knowing the effectiveness of these regulations for the high number of village fund corruption cases in Indonesia and their studies according to fiqh siyasah. The results of this study indicate that PP No. 43 of 2014 when analyzed based on a juridical approach, namely Law no. 12 of 2011 concerning the procedure for forming laws and regulations, there are elements that do not work effectively in society, namely elements of usability and efficiency, PP No. 43 of 2014 does not clearly provide oversight over the use of Village Funds by the village government, it should be as implementing regulations of the Village Law PP No. 43 of 2014 provides effective efficiency, especially in limiting cases of village fund corruption in Indonesia.
Efektivitas Samsat Keliling dalam Upaya Meningkatkan Wajib Pajak Masyarakat Kota Medan Perspektif Fiqh Siyasah Rawih, Mhd. Fadlan; Pasaribu, Ilhamsyah
UNES Law Review Vol. 6 No. 1 (2023)
Publisher : Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i1.1029

Abstract

This research aims to find out how the planning and implementation of mobile samsat increase taxpayers in the people of Medan City from a fiqh siyasah perspective and the factors that influence mobile samsat in an effort to increase taxpayer compliance in the people of Medan City from a fiqh siyasah perspective. The type of research used is qualitative research with a descriptive qualitative approach. The data collection techniques used are observation, interviews and documentation, while the data analysis techniques used are data reduction, data display and data verification. The results of this research show that in terms of management related to the planning and implementation of the mobile Samsat, the principles of fiqh siyasah have been implemented, namely by establishing an institution to manage the regional wealth of Medan City with the principle of objective social benefit which prioritizes the interests of the people rather than individual interests. However, in terms of improving services, we are still not able to contribute optimally, this can be seen from the existence of tax payment brokers who give rise to a negative perspective in society and are not in accordance with Islamic law. The results of this research can provide input to the Mobile Samsat in carrying out the Mobile Samsat Program in an effort to increase taxpayers in the people of Medan City from a fiqh siyasah perspective.
TINJAUAN YURIDIS TERHADAP JUAL BELI ROKOK KEPADA ANAK DI BAWAH UMUR DALAM PP NO. 28 TAHUN 2024 TENTANG KESEHATAN PERSPEKTIF SADD ADZ-DZARI’AH Hasibuan, Riki Alamsyah; Pasaribu, Ilhamsyah
QANUN: Journal of Islamic Laws and Studies Vol. 4 No. 2 (2025): QANUN: Journal of Islamic Laws and Studies, Desember 2025
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/qanun.v4i2.1115

Abstract

Penelitian ini dilatarbelakangi oleh maraknya transaksi jual beli rokok kepada anak di bawah umur. Penelitian ini bertujuan untuk mengkaji praktik jual beli rokok kepada anak di bawah umur berdasarkan Peraturan Pemerintah Nomor 28 Tahun 2024 tentang Kesehatan serta ditinjau dari perspektif sadd adz-dzari’ah. Metode yang digunakan dalam penelitian ini adalah metode yuridis normatif dengan menelaah berbagai sumber hukum. Adapun bahan hukum primer yang digunakan mencakup peraturan perundang-undangan yang bersifat mengikat, seperti Undang-Undang dan Peraturan Pemerintah Nomor 28 Tahun 2024 tentang Kesehatan. Adapun bahan hukum sekunder yang digunakan dalam penelitian ini berupa literatur hukum Islam yang membahas mengenai konsep sadd adz-dzari’ah. Hasil penelitian menunjukkan bahwa praktik penjualan rokok kepada anak di bawah umur umumnya dilakukan melalui sistem penjualan eceran. Strategi pemasaran yang digunakan meliputi pemanfaatan jaringan merek internasional, kerja sama dengan influencer, mengikuti tren yang sedang berkembang, serta promosi produk tembakau dan nikotin di berbagai media digital. Praktik tersebut secara jelas bertentangan dengan ketentuan yang tercantum dalam Peraturan Pemerintah Nomor 28 Tahun 2024 tentang Kesehatan. Dalam pandangan sadd adz-dzari’ah, praktik jual beli rokok kepada anak di bawah umur termasuk dalam kategori yang harus dihindari, karena potensi kerusakan (mafsadat) yang ditimbulkannya jauh lebih besar dibandingkan dengan manfaat (maslahat) yang mungkin diperoleh.