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All Journal Istinbath : Jurnal Hukum International Journal of Science and Society (IJSOC) El-Izdiwaj: Indonesian Journal of Civil and Islamic Family Law JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN JIEP: Jurnal Ilmu Ekonomi dan Pembangunan
Saipudin
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Religion Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences Other

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Pengaruh Pendapatan Asli Daerah Dan Dana Perimbangan Terhadap Belanja Daerah di Kota Banjarmasin Hapsa, Syiblia Deya; Saipudin
JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Vol. 2 No. 2 (2019)
Publisher : PPJP ULM

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Abstract

This research was conducted to analyze the factors that influence Regional Expenditures in Banjarmasin City. With reference to the variable Regional Original Income (PAD), the Balancing Fund. In principle, the greater the contribution of PAD to expenditure will show the smaller regional dependence on the center. where regional expenditure can be influenced by PAD and Balancing Funds. Data used is secondary data consisting of Times Series Data the 2007 period 2016, where the data is analyzed using multiple linear regression models, wich is seen as from the magnitude of R2 seen from the test coefficient of determination, testing variables simultaneously ( Test F ) and partly ( T Test ). To find out whether Regional Original Revenue and influential Balancing Funds on Regional Expenditure in Banjarmasin city. The result of this study indicated that the Regional Original income variable has a significant effect on regional Expenditure, while the balancing fund has no significant effect on Regional Expenditure.
Analisis Pengaruh Kinerja Keuangan Daerah terhadap Pertumbuhan Ekonomi di Kabupaten Kotabaru Yayu; Saipudin
JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Vol. 5 No. 1 (2022)
Publisher : PPJP ULM

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Abstract

This study aimed to determine the effect of the PAD effectivity ratio and APBD efficiency ratio on economic growth in the Kotabaru district. To answer the problem, Multiple Linear Regression Analysis is used. The data used in this study are secondary data on the budget realization report at constant prices based on business 2010 - 2018. The results of the research based on Multiple Linear Regression analysis show that the PAD effectivity ratio has a significant effect on economic growth in Kotabaru Regency, and APBD efficiency significant affects economic growth in the Kotabaru district.
The Transition of Tunggu Tubang Roles in the Semende Tradition Gender and Islamic Law Perspective Saipudin; Patima
El-Izdiwaj: Indonesian Journal of Civil and Islamic Family Law Vol. 6 No. 1 (2025): Juni 2025
Publisher : Program Studi Hukum Keluarga Islam Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/j7rt3465

Abstract

Abstrak: Penelitian ini membahas dinamika gender dalam peralihan peran tunggu tubang pada masyarakat adat Semende di Desa Sindang Agung, Kecamatan Tanjung Raja, dalam konteks transmigrasi di Kabupaten Lampung Utara. Sistem tunggu tubang merupakan tradisi pewarisan matrilineal yang menempatkan anak perempuan sulung sebagai pemegang hak dan tanggung jawab atas rumah serta lahan keluarga. Perubahan sosial seperti pendidikan, mobilitas, dan ekonomi telah mendorong pergeseran peran tersebut kepada anak perempuan bungsu atau anggota keluarga lain yang lebih fungsional. Penelitian ini menggunakan metode kualitatif dengan strategi studi lapangan melalui wawancara, observasi, dan analisis dokumen. Hasil penelitian menunjukkan bahwa masyarakat Semende beradaptasi dengan mengutamakan kemampuan aktual dan keberadaan fisik dibanding urutan kelahiran. Masyarakat juga membedakan antara pengelolaan dan pembagian waris, sehingga praktik Tunggu tubang tetap sejalan dengan hukum waris Islam melalui pendekatan maslahah. Hasil penelitian menunjukkan bahwa struktur gender dalam masyarakat adat Semende bersifat dinamis dan adaptif, mencerminkan negosiasi antara adat lokal dan prinsip syariah yang menjunjung keadilan serta tanggung jawab sosial. Kata Kunci:  Tunggu tubang, Semende, Gender, Waris, Maslahah   Abstract: This study examines the gender dynamics in the transition of Tunggu tubang roles among the Semende indigenous community in Sindang Agung Village, Tanjung Raja District, within the context of transmigration in North Lampung Regency. The Tunggu tubang system is a matrilineal inheritance tradition that places the eldest daughter as the holder of rights and responsibilities over the family home and land. Social changes such as education, mobility, and economics have driven this role shift to the youngest daughter or other more functional family members. This study employed qualitative methods with a field study strategy through interviews, observation, and document analysis. The results show that the Semende community adapts by prioritizing actual ability and physical presence over birth order. The community also differentiates between inheritance management and distribution, ensuring that Tunggu tubang practices remain in line with Islamic inheritance law through a maslahah approach. The results indicate that gender structures in the Semende indigenous community are dynamic and adaptive, reflecting negotiations between local customs and sharia principles that uphold justice and social responsibility. Keywords: Tunggu tubang, Semende, Gender, Inheritance, Maslahah
PERHITUNGAN, PEMOTONGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 ATAS GAJI PEGAWAI TETAP PADA KANTOR PELAYANAN KEKAYAAN NEGARA DAN LELANG BANJARMASIN mursyidah; Saipudin; Norlena
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 6 No. 1 (2025)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jrup.v6i1.103

Abstract

Implementation of Article 21 Income Tax on permanent employees’ salaries at KPKNL Banjarmasin, focusing on the use of the Average Effective Rate introduced in 2024. The research employed a qualitative and quantitative descriptive approach by reviewing payroll data, tax documentation, and interviews with relevant personnel. Findings reveal that TER simplifies monthly tax calculations, although a year-end adjustment using progressive rates may result in differences. Furthermore, the comparison between the office’s automated system and manual TER calculations showed slight discrepancies. Tax remittance is carried out via the SPM-LS mechanism, while reporting is submitted through the e-Bupot Government platform. Overall, tax compliance at KPKNL Banjarmasin aligns with current regulations, with minor technical aspects that could be further improved.
Evaluating the Impact of BAZNAS's “Lumbung Pangan” Program on Farmer Welfare: A Case Study in Barito Kuala Using the CIBEST Approach Maulida, Sri; Lestari, Haifa; Saleh, Muhammad; Saipudin; Rakhmatullah, Akhsanul
International Journal of Science and Society Vol 6 No 4 (2024): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v6i4.1346

Abstract

This study evaluates the impact of the 'Lumbung Pangan' program by BAZNAS on the welfare of 56 zakat-receiving farmers in Barito Kuala, South Kalimantan. The program provided agricultural guidance and training on organic fertilizer production, aiming to increase rice productivity and shift to organic farming practices. Using the CIBEST approach, we assessed changes in the material and spiritual welfare of farmers after program implementation in August. Results show that 24 farmers achieved Quadrant I (welfare), 28 fell into Quadrant III (materially poor), and only 1 remained in Quadrant IV (totally poor), with no farmers in Quadrant II (spiritually poor). These findings highlight the potential of zakat-based initiatives to enhance agricultural productivity and quality of life in rural communities.
ANALISIS PROSEDUR PENGAJUAN UPAYA HUKUM BANDING WAJIB PAJAK KE PENGADILAN PAJAK DI FIRMA HLP CONSULTANT BANJARMASIN Afritriani, Mega; Saipudin; Mellani Yuliastina
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 3 No. 2 (2022)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jrup.v3i2.49

Abstract

This research analyzes the Procedure for Submitting Taxpayer Appeals to the Tax Court at the HLP Consultant Banjarmasin Firm. So that taxpayers know that we can file an appeal if the taxpayer is overpaid in paying taxes, in order to understand the systematics of resolving tax disputes in the judicial mechanism in Indonesia, and the purpose of this research is to review and examine the causality of the Tax Court and the Supreme Court in Judicial Power.
Study of Digital Asset Inheritance: A Review of Contemporary Islamic Law in Indonesia Dody Pratama; Saipudin
Istinbath : Jurnal Hukum Vol 22 No 02 (2025): Istinbath: Jurnal Hukum
Publisher : Faculty of Sharia, Institut Agama Islam Negeri (IAIN) Metro, Lampung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/istinbath.v22i02.art03

Abstract

This study aims to examine the legality of digital assets from the perspective of Islamic law and Indonesian positive law, as well as to analyze their status as inheritance objects under contemporary Islamic law. The development of digital technology has given rise to new forms of wealth, such as cryptocurrency, NFTs, electronic wallets, and digital accounts with economic value, which do not yet have a clear legal status as inheritance objects in the national legal system or contemporary fiqh. This study uses a qualitative method based on a literature review with a normative-dogmatic approach to analyze the Qur'an, Hadith, fiqh rules, contemporary literature, and Indonesian regulations related to digital assets and economic rights. The results of the study show three main findings: (1) normatively, digital assets meet the criteria of māl mutaqawwam based on QS. al-Nisā' [4]:7; 11–12, the principles of al-aṣl fī al-asyyā’ al-ibāḥah, al-‘ādah muḥakkamah, and analogy to ḥuqūq māliyah, making them valid objects of inheritance; (2) the mechanism of digital inheritance requires asset inventory, access assurance through wills/digital executors, distribution in accordance with sharia provisions, and privacy protection as an implementation of the principle of ḥifẓ al-‘irḍ; and (3) there is a need for legal harmonization through the establishment of national regulations, the formulation of comprehensive fatwas, and the improvement of digital literacy among the public. [Penelitian ini bertujuan untuk mengkaji legalitas aset digital dalam perspektif hukum Islam dan hukum positif Indonesia, serta menganalisis kedudukannya sebagai objek waris menurut hukum Islam kontemporer. Perkembangan teknologi digital melahirkan bentuk kekayaan baru seperti cryptocurrency, NFT, dompet elektronik, dan akun digital bernilai ekonomi yang belum memiliki kejelasan status hukum sebagai objek waris dalam sistem hukum nasional maupun fikih kontemporer. Penelitian ini menggunakan metode kualitatif berbasis studi kepustakaan dengan pendekatan normatif-dogmatis untuk menganalisis nash al-Qur’an, Hadis, kaidah fikih, literatur kontemporer, serta regulasi Indonesia terkait aset digital dan hak ekonomi. Hasil penelitian menunjukkan tiga temuan pokok: (1) secara normatif, aset digital memenuhi kriteria māl mutaqawwam berdasarkan QS. al-Nisā’ [4]:7; 11–12, kaidah al-aṣl fī al-asyyā’ al-ibāḥah, al-‘ādah muḥakkamah, dan analogi terhadap ḥuqūq māliyah, sehingga sah menjadi objek waris; (2) mekanisme waris digital mensyaratkan inventarisasi aset, penjaminan akses melalui wasiat/eksekutor digital, distribusi sesuai ketentuan syariah, serta perlindungan privasi sebagai implementasi prinsip ḥifẓ al-‘irḍ; dan (3) terdapat kebutuhan harmonisasi hukum melalui pembentukan regulasi nasional, penyusunan fatwa komprehensif, serta peningkatan literasi masyarakat digital].
ANALISIS MEKANISME KOMPENSASI PAJAK PERTAMBAHAN NILAI PADA PT. SAUDARA SUKSES SEJAHTERA Kevin Adrian Maulana; Saipudin; M. Yasin
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 6 No. 2 (2025)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jrup.v6i2.112

Abstract

This study aims to analyze the implementation of the Value Added Tax (VAT) compensation mechanism at PT. Saudara Sukses Sejahtera. The research adopts an applied method, utilizing both qualitative and quantitative data. Empirical evidence was collected through direct observation, interviews with company personnel, and documentation review, including tax invoices and VAT Periodic Tax Returns from Juni to September 2024. The data analysis focused on the calculation procedures, reporting processes, and the alignment of the applied compensation method with existing tax regulations. The finding reveal that the company correctly executed the VAT compensation by reallocating the August overpayment to the September tax period, effectively reducing the tax burden in that month. Although the procedures followed were in compliance with current regulations, a technical limitation was identified the company still uses the e-Faktur system, while the Directorate General of Taxes has transitioned to the Coretax platform. This research offers platform. This research offers practical insights that may serve as a useful reference for other businesses seeking to implement VAT compensation mechanisms accurately and in accordance with applicable tax law
Co-Authors Afritriani, Mega Arief, Ichsanul Dody Pratama Erlina, Erwin Haifa Lestari HAPSA, SYIBLIA DEYA Herawati, Elvina Izati, Fitria Kevin Adrian Maulana M. Yasin Maulida, Sri Mellani Yuliastina Muhammad Saleh Mursyidah MUTHIA NOR FITRIANI Norlena Novita Sari Patima Putra, Diecky Fahreza Rakhmatullah, Akhsanul RR. Ella Evrita Hestiandari Setiawan, Lurianto Sugianoor Yayu