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IKRAR TALAK DI LUAR PENGADILAN DITINJAU MENURUT HUKUM KELUARGA ISLAM (Studi Kasus Pada Desa Pattimpa Kecamatan Ponre Kabupaten Bone) Hardilla, Hardilla; Faizal, Nadya; Darna, Andi
Jurnal Ar-Risalah Vol 4, No 2 (2024): Volume 4 Nomor 2 Tahun 2024
Publisher : Institut Agama Islam Negeri Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/arrisalah.v4i2.5756

Abstract

AbstrackThis research discucces the Pledge of Talak Outside the Court Reviewed According to Islamic Family Law (Case Study in Pattimpa Village, Ponre District, Bone Regency). The problem in this study is how the perception of the people of Pattimpa Village, Ponre District about the Talak Pledge outside the court and how the review of Islamic Family Law about the Talak Pledge outside the court in the people of Pattimpa Village, Ponre District. The purpose of this study is to find out the perception of the people of Pattimpa Village, Ponre District about the Talak Pledge outside the court and the review of Islamic Family Law about the Talak Pledge outside the court in the people of Pattimpa Village, Ponre District. This research is a field research with a qualitative approach.The results of the study showed that there were several people in Pattimpa Village, Ponre District who divorced out of court. This is due to several reasons, namely: their lack of knowledge of how to litigate in court and the considerable amount of costs, long distance from the court, following previous divorces. Even though divorces carried out outside the court will not get legality, there are still people in Pattimpa Village, Ponre District who divorce outside the court. Divorce out of court results in the perpetrator not being able to legally carry out the next marriage according to the law. This is because her marital status has not been legally broken. In a sense, as a result of this out-of-court divorce, the perpetrator can only carry out the next marriage in a series.Abstrak Penelitian ini membahas tentang Ikrar Talak Di Luar Pengadilan Ditinjau Menurut Hukum Keluarga Islam (Studi Kasus Pada Desa Pattimpa Kecamatan Ponre Kabupaten Bone). Permasalahan dalam penelitian ini adalah bagaimana persepsi masyarakat Desa Pattimpa Kecamatan Ponre tentang Ikrar Talak diluar pengadilan dan bagaimana tinjauan Hukum Keluarga Islam tentang Ikrar Talak diluar pengadilan pada masyarakat Desa Pattimpa Kecamatan Ponre. Tujuan penelitian ini untuk mengetahui persepsi masyarakat Desa Pattimpa Kecamatan Ponre tentang Ikrar Talak diluar pengadilan dan tinjauan Hukum Keluarga Islam tentang Ikrar Talak diluar pengadilan pada masyarakat Desa Pattimpa Kecamatan Ponre. Penelitian ini merupakan penelitian lapangan (field research) dengan pendekatan kualitatif.Hasil penelitian menunjukkan bahwa terdapat beberapa masyarakat Desa Pattimpa Kecamatan Ponre yang melakukan perceraian di luar pengadilan. Hal ini disebabkan beberapa alasan yaitu: kurangnya pengetahuan mereka tentang cara berperkara di pengadilan dan jumlah biaya yang cukup besar, jarak tempuh yang jauh dengan pengadilan, mengikuti perceraian sebelumnya. Meskipun perceraian yang dilakukan di luar pengadilan tidak akan mendapatkan legalitas, namun masih saja ada masyarakat Desa Pattimpa Kecamatan Ponre yang melakukan perceraian di luar Pengadilan. Perceraian di luar pengadilan mengakibatkan pelakunya tidak dapat melakukan perkawinan selanjutnya secara sah menurut perundang-undangan. Hal ini karena status perkawinannya belum putus secara hukum. Dalam arti, akibat perceraian di luar pengadilan ini pelaku hanya bisa melakukan perkawinan selanjutnya secara sirri.
ANALISIS PENERAPAN METODE PENCATATAN DAN PENILAIAN PERSEDIAAN BARANG DAGANG BERDASARKAN PSAK NO 202 PADA ASTRA MOTOR KOLAKA Hardilla, Hardilla; Sabarudin, Sabarudin; Ilham, Surianto
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2194

Abstract

The Research Was Conducted By Hardilla, With Student Id Number 211830897, Under The Title “Analysis Of The Application Of Merchandis Inventory Recording And Assesment Methods At Astra Motor Kolaka”. The Thesis Advisor Is Sabaruddin, SE.,M.M.,Ak.,C.FA And The Second Advisor Is Surianto Ilham, SE.,M.Acc.,Ak.,CA This Study Aims To Analyze The Method Of Recording And Assessing Merchandise Inventory At Astra Motor Kolaka And Assess Its Compliance With Financial Accounting Standart Statements (Psak) No. 202. The Research Method Used Is A Desriptive Qualitative Approach With Data Collection Techniques Through Interviews, Observations, And Doucumentation. The Results Of The Study Indicate That Astra Motor Kolaka Still Applies A Conventional Inventory Recording System That Tends To Resemble The Periodic Method And Has Not Used A Standard Inventory Valuation Method Such As Fifo, Or Average. This Shows That The System Used Is Not Fully In Accordance With The Provisions Of Psak No. 202. The Application Of This Inappropriate Method Has The Potential To Affect The Accuracy Of The Presentation Of The Company’s Finansial Statements. Therefore, It Is Recomended That The Company Immediately Evaluate The Inventory Recording And Valuation System To Comply With Applicable Accounting Standards.