Article Per Year (5 Year)
p-Index From 2020 - 2025
0.947
P-Index
This Author published in this journals
All Journal JURNAL MUQODDIMAH : Jurnal Ilmu Sosial, Politik dan Hummaniora Jurnal Cahaya Mandalika Jurnal Hasil Pengabdian Masyarakat (JURIBMAS) Jurnal Indonesia Sosial Sains
Lubis, Muhammad Dhobit Azhary
Unknown Affiliation
Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
Juridical Analysis Of The Implementation Of Criminal Tax Offense Decisions (Case Study: Decision Of Case Number: 387/Pid.Sus/2022/Pn Plg At The Palembang District Court) Yunianto, Ari; Lubis, Muhammad Dhobit Azhary
Jurnal Indonesia Sosial Sains Vol. 6 No. 7 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v6i7.1800

Abstract

The Harmonization of Tax Regulations Law of 2021 plays a crucial role in strengthening the enforcement of tax crimes in Indonesia. This law prioritizes the recovery of state losses over solely punishing offenders through imprisonment.. Article 44B, paragraph 2a, stipulates that convicts are given the opportunity to make payments to recover state losses, extending this possibility up to the trial stage (HPP Law, 2021). Furthermore, Article 44C, paragraph (1) states that fines as referred to in Article 39 and Article 39A cannot be substituted with imprisonment and must be paid by the convict (HPP Law, 2021).To ensure a deterrent effect on tax offenders—considering the severe impact of tax crimes on state revenues—Article 39, paragraph (1) emphasizes that any person who deliberately commits actions specified in points (a) to (i), resulting in state revenue losses, shall be punished with a minimum prison sentence of six (6) months and a maximum of six (6) years (HPP Law, 2021). The emphasis is on imprisonment without the possibility of probation. As law enforcement officials, judges play a crucial role in the trial process, serving as decision-makers in tax dispute cases. Their role is essential in maximizing the recovery of state revenue losses and ensuring preventive measures. However, in practice, the implementation of tax crime rulings by judges has exhibited errors, leading to legal uncertainty. This, in turn, results in inadequate recovery of state revenue losses and a suboptimal deterrent effect on offenders.
Program Pengembangan Masyarakat: Evaluasi Efektivitas dan Keberlanjutannya di Era Modern Hakim, Lukman; Lubis, Muhammad Dhobit Azhary
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 3 No. 3 (2022)
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jcm.v3i3.3022

Abstract

Penelitian ini bertujuan untuk mengevaluasi efektivitas dan keberlanjutan program pengembangan masyarakat di era modern menggunakan metode kualitatif dengan pendekatan studi literatur atau library research. Seiring dengan perkembangan zaman, program pengembangan masyarakat harus adaptif dan berkelanjutan agar dapat memberikan dampak yang signifikan dan jangka panjang bagi komunitas yang dilayani. Dalam penelitian ini, data diperoleh dari berbagai sumber literatur yang relevan, termasuk artikel jurnal, buku, dan laporan penelitian sebelumnya. Analisis data dilakukan dengan pendekatan deskriptif-analitis untuk mengidentifikasi faktor-faktor yang mempengaruhi efektivitas dan keberlanjutan program tersebut. Hasil penelitian menunjukkan bahwa efektivitas program pengembangan masyarakat dipengaruhi oleh beberapa faktor utama, antara lain partisipasi aktif dari masyarakat, dukungan dari pemerintah dan pihak swasta, serta adanya sumber daya yang memadai. Keberlanjutan program juga sangat dipengaruhi oleh keberhasilan dalam membangun kapasitas lokal, pelibatan komunitas dalam proses pengambilan keputusan, dan keberlanjutan finansial. Selain itu, penelitian ini menemukan bahwa penggunaan teknologi dan pendekatan inovatif dalam pelaksanaan program dapat meningkatkan efektivitas dan keberlanjutan program pengembangan masyarakat. Penelitian ini memberikan kontribusi penting dalam pemahaman tentang bagaimana program pengembangan masyarakat dapat dirancang dan dilaksanakan secara lebih efektif dan berkelanjutan. Implikasi praktis dari penelitian ini adalah perlunya strategi yang lebih komprehensif dan integratif yang melibatkan semua pemangku kepentingan dalam setiap tahap pelaksanaan program. Dengan demikian, program pengembangan masyarakat dapat memberikan manfaat yang lebih besar dan berdampak positif bagi peningkatan kualitas hidup masyarakat di era modern.
PERLINDUNGAN HUKUM TERHADAP ANAK YANG BERHADAPAN DENGAN HUKUM ATAS TINDAK KEKERASAN FISIK DAN PSIKIS DI PENDIDIKAN ISLAM Lubis, Muhammad Dhobit Azhary; Furqoni, Sarah; Anggraini, Tia Ayu
Jurnal Ilmiah Muqoddimah: Jurnal Ilmu Sosial, Politik dan Hummaniora Vol 7, No 2 (2023): Agustus 2023
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jim.v7i2.2023.486-492

Abstract

Pada hakikatnya anak tidak dapat melindungi diri sendiri dan berbagai macam tindakan yang menimbulkan kerugian mental, fisik, sosial dalam berbagai bidang kehidupan dan penghidupan.Permasalahan yang diangkat dalam tesis ini adalah pengaturan hukum dan bentuk sanksi yang diberikan terhadap lembaga pendidikan islam sebagai pengelola lembaga atas anak yang berhadapan dengan hukum.Pentingnya proses diversi disadari oleh pembuat undang-undang, dalam Pasal 6 Undang-Undang Sistem Peradilan Pidana Anak disebutkan bahwa tujuan dari diversi adalah untuk mencapai perdamaian antara korban dan anak, menyelesaiakan perkara anak diluar proses pengadilan, menghindarkan anak dari perampasan kemerdekaan, mendorong masyarakat untuk berpartisipasi dan menanamkan rasa tanggung jawab kepada Anak. Sudah menjadi rahasia umum beberapa peristiwa tindak pidana yang terjadi di dunia pendidikan dalam hal ini dunia pendidikan islam, bukan hanya antara guru dengan murid tetapi yang terjadi di salah satu kabupaten di Provinsi Sumatera Utara terjadi kekerasan terhadap anak antara santri senior dengan santri junior yang menewaskan salah satu santri senior di pendidikan islam tersebut.
Introduction of Artificial Intelligence (AI) in The Learning Process for Students of The Law Study Program, Tjut Nyak Dhien University Siregar, Dahris; Sitepu, Karolina; Na’im, Khairun; Setha, Donny; Berutu, Karina Mia; Pradifta, Denni Satria; Sabila, Puji Chairu; Lubis, Indah Sari Liza; Lubis, Muhammad Dhobit Azhary
JURIBMAS : Jurnal Hasil Pengabdian Masyarakat Vol 4 No 2 (2025): Oktober 2025
Publisher : LKP KARYA PRIMA KURSUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62712/juribmas.v4i2.652

Abstract

The counseling activity "Introduction of Artificial Intelligence (AI) in the Learning Process for Students of the Law Study Program of Tjut Nyak Dhien University" is to improve students' digital literacy as well as their ability to use AI technology to help legal education and research. This activity was carried out with a combination of Community Education, Training, and Science and Technology Diffusion methods, and was attended by fifty students from various semester levels. Significantly, the results of the evaluation showed that students' knowledge of artificial intelligence increased by 88% of participants who managed to master the use of at least three AI devices for legal research, automated citations, and document analysis. In the focus group discussions (FGDs), ninety percent of participants supported the importance of AI in the legal field, and eighty-five percent agreed that AI should be part of the curriculum. The positive result of this activity was the increase in research proposals students started using AI devices in their academic assignments on a regular basis. This aEctivity succeeded in changing students' perspectives and providing the basis for the development of a technology-based curriculum in the Law Study Program.
Juridical Analysis Of The Implementation Of Criminal Tax Offense Decisions (Case Study: Decision Of Case Number: 387/Pid.Sus/2022/Pn Plg At The Palembang District Court) Yunianto, Ari; Lubis, Muhammad Dhobit Azhary
Jurnal Indonesia Sosial Sains Vol. 6 No. 7 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v6i7.1800

Abstract

The Harmonization of Tax Regulations Law of 2021 plays a crucial role in strengthening the enforcement of tax crimes in Indonesia. This law prioritizes the recovery of state losses over solely punishing offenders through imprisonment.. Article 44B, paragraph 2a, stipulates that convicts are given the opportunity to make payments to recover state losses, extending this possibility up to the trial stage (HPP Law, 2021). Furthermore, Article 44C, paragraph (1) states that fines as referred to in Article 39 and Article 39A cannot be substituted with imprisonment and must be paid by the convict (HPP Law, 2021).To ensure a deterrent effect on tax offenders—considering the severe impact of tax crimes on state revenues—Article 39, paragraph (1) emphasizes that any person who deliberately commits actions specified in points (a) to (i), resulting in state revenue losses, shall be punished with a minimum prison sentence of six (6) months and a maximum of six (6) years (HPP Law, 2021). The emphasis is on imprisonment without the possibility of probation. As law enforcement officials, judges play a crucial role in the trial process, serving as decision-makers in tax dispute cases. Their role is essential in maximizing the recovery of state revenue losses and ensuring preventive measures. However, in practice, the implementation of tax crime rulings by judges has exhibited errors, leading to legal uncertainty. This, in turn, results in inadequate recovery of state revenue losses and a suboptimal deterrent effect on offenders.
Co-Authors Anggraini, Tia Ayu Dahris Siregar Karina Mia Berutu LUBIS, INDAH SARI LIZA Lukman Hakim Na’im, Khairun Pradifta, Denni Satria Sabila, Puji Chairu Sarah Furqoni, Sarah Setha, Donny Sitepu, Karolina Yunianto, Ari