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All Journal Jurnal Manajemen, Akuntansi, Ekonomi Asas wa Tandhim: Jurnal Hukum, Pendidikan, dan Sosial Keagamaan
Mulyatno, Ahmad Dwi
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Religion Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Kewenangan Kurator Untuk Mengurus Perseroan Terbatas Pailit Mulyatno, Ahmad Dwi
Asas Wa Tandhim: Jurnal Hukum, Pendidikan Dan Sosial Keagamaan Vol. 1 No. 2 (2022)
Publisher : Universitas Cokroaminoto Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (230.206 KB) | DOI: 10.47200/awtjhpsa.v1i2.1280

Abstract

The problems in this study are: 1) What is the authority of the curator to manage a limited liability company (PT) in bankruptcy?, 2) What is the curator’s responsibility for managing the bankruptcy estate of a limited liability company (PT) in the event of the curator’s negligence or error in managing a bankruptcy?. This type of research is normative. The technique of collecting legal materials uses literature study. The analytical technique used is qualitative descriptive authority. The results show that: 1) The curator in alimited liability company (PT) bankrupt is the transfer of authority to the curator which previously was the authority of the board of Directors only with regard to the management and or settlement of assets of a limited liability company (PT) bankrupt, the authority possessed by the curator in the bankruptcy of a limited liability company (PT) arises from tasks ordered by law. The use of such authority is immediately followed by their respective responsibilities for the implementation of their authority, while the exercise of authority that is not in accordance with legal provisions and causes losses to the company will result in legal consequences for the curator. 2) The curator’s responsibility for managing the assets of a limited liability company (PT) in bankruptcy consists of the curator’s responsibility in the curator’s capacity and the curator’s personal responsibility. Result in loss of bankruptcy estate. Meanwhile, all losses that arise as a result of negligence or due to the unprofessionalism of the curator are the personal responsibility of the curator and such losses cannot be charged to the bankruptcy estate.
Pendidikan Pancasila bagi Penguatan Kebangsaan terhadap Dampak Globalisasi Mulyatno, Ahmad Dwi; Triwinarso, Arif; Nugroho, Taufik
Asas Wa Tandhim: Jurnal Hukum, Pendidikan Dan Sosial Keagamaan Vol. 2 No. 2 (2023)
Publisher : Universitas Cokroaminoto Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47200/awtjhpsa.v2i2.1757

Abstract

Pancasila is an important provision for the Indonesian nation in facing the effects of globalization. Pancasila in general can be accepted by all parties, especially the Indonesian nation which is plural, diverse, and can absorb new values that exist in society and can be beneficial for the survival of the nation's generation, especially the Special Region of Yogyakarta. and can be applied in everyday life. The values of Pancasila are the noble values of the Indonesian people. Through literature research, this study aims to identify and the importance of Pancasila Education. In conclusion, it needs regulatory strengthening from the government and consistency of teachers in Pancasila Education.
Analisis Penerimaan Pajak Daerah dan Retribusi Daerah Terhadap Pendapatan Asli Daerah (PAD) Kab. Dompu Periode 2019-2023 Khoiriani, Annida; Martanto, Eko; Triwinarso, Arif; Mulyatno, Ahmad Dwi
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 4 No. 1 (2025): Jurnal Manajemen, Akuntansi, Ekonomi
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmae.v4i1.1225

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas dan kontribusi pajak daerah dan retribusi daerah terhadap Pendapatan Asli Daerah. Peneliti dapat melihat efektivitas Pajak Daerah dan Retribusi Daerah antara tahun 2019-2023 serta hasil kontribusi Pajak Daerah dan Retribusi Daerah terhadap Pendapatan Asli Daerah Kabupaten Dompu. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif. Data yang digunakan dalam penelitian ini berasal dari Laporan Realisasi Pajak Daerah dan Retribusi Daerah periode tahun 2019-2023 yang diperoleh dari Badan Pengelolaan Pendapatan Daerah Kabupaten Dompu. Efektivitas pajak daerah dan retribusi daerah dari tahun 2019-2023 terhadap Pendapatan Asli Daerah (PAD), dengan rata-rata efektivitas sebesar 115,44% dengan kriteria sangat efektif. Efektivitas retribusi daerah dari tahun 2019-2023 terhadap Pendapatan Asli Daerah (PAD),dengan rata-rata efektivitas sebesar 94,35% dengan kriteria efektif. Kontribusi pajak daerah dari tahun 2019-2023 terhadap Pendapatan Asli Daerah (PAD), BPHTB dengan rata-rata sebesar 14,77% dengan kriteria kurang. Kontribusi retribusi daerah dari tahun 2019-2023 terhadap Pendapatan Asli Daerah (PAD), dengan rata-rata sebesar 3,56% dengan kriteria sangat kurang.
Co-Authors Khoiriani, Annida Martanto, Eko Taufik Nugroho Triwinarso, Arif