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Analisis Tentang Beneficial Owner Dalam Persetujuan Penghindaran Pajak Berganda Indonesia - Belanda Dalam Sengketa Banding PT.Indosat., Tbk, di Pengadilan Pajak Fajar Malvinas; Mahdi Syahbandir; Syarifuddin Hasyim
Syiah Kuala Law Journal Vol 2, No 2: Agustus 2018
Publisher : Magister Ilmu Hukum Fakultas Hukum Universitas Syiah Kuala

Persetujuan Penghindaran Pajak Berganda Indonesia-Belanda dimaksudkan untuk membagi hak pemajakan atas penghasilan yang diperoleh penduduk Indonesia dan penduduk Belanda sehingga tidak terjadi pemajakan berganda (double taxation) dan atau pajak sama sekali tidak dikenakan (double non-taxation) yang juga berarti terjadinya penghindaran dan atau pengelakan pajak. Beneficial owner terdapat di dalam Tax Treaty tersebut, yang terdapat dalam Pasal 10 mengenai dividen, Pasal 11 mengenai bunga dan Pasal 12 mengenai royalti dalam Tax Treaty Indonesia-Belanda, serta dapat mengaplikasikan peran beneficial owner dalam dividen, bunga dan royalti yang ada di dalam Tax Treaty Indonesia-Belanda.The Agreement on Avoidance of Double Taxation between Indonesia and the Netherlands is intended to divide the right of taxation on income derived by the Indonesian population and the population of the Netherlands so that double taxation and / or double taxation shall be avoided which also means avoidance and or tax evasion. Beneficial owner is included in the Tax Treaty, contained in Article 10 concerning dividends, Article 11 concerning interest and Article 12 concerning royalties in Tax Treaty Indonesia-Netherland, and may apply the beneficial owner's role in dividends, interest and royalties in the Tax Treaty Indonesia-Netherlands.

Analisis Kewenangan Badan Pertanahan Nasional Aceh Dan Dinas Pertanahan Aceh di Kota Banda Aceh Destya Andhara
Syiah Kuala Law Journal Vol 4, No 2: Agustus 2020
Publisher : Magister Ilmu Hukum Fakultas Hukum Universitas Syiah Kuala

Berdasarkan Pasal 253 Undang-Undang No. 11 Tahun 2006 tentang Pemerintah Aceh menegaskan tentang peralihan status Kantor Wilayah Badan Pertanahan Nasional Aceh dan Kantor Pertanahan Kabupaten/ Kota menjadi satuan perangkat daerah Aceh dan kabupaten/kota. Salah satu kewenangan yang diberikan kepada Dinas Pertanahan Aceh adalah dalam hal penyelesaian dan konflik pertanahan. Dinas Pertanahan Aceh memiliki kewenangan dalam penyelesaian permasalahan hak atas tanah. Pada kenyataanya Badan Pertanahan Nasional Aceh sebagai Lembaga negara yang dibentuk oleh pemerintah pusat yang juga menangani urusan di bidang pertanahan juga memiliki kewenangan dalam penyelesaian sengketa pertanahan di Aceh.Jenis penelitian ini menggunakan metode penelitian hukum yuridis empiris yang bersifat deskriptif analitis. Hasil penelitian meunjukkan bahwa Dinas Pertanahan Aceh sebagai perangkat kerja Pemerintah Aceh memiliki kewenangan dalam hal penyelesaian sengketa pertanahan yang terjadi di Aceh. Terdapat berbagai ketentuan perundang-undangan yang mengatur kewenangan Pemerintah Aceh dibidang penyelesaian sengketa pertanahan. Di sisi lain, kewenangan penyelesaian sengketa yang dimiliki oleh Dinas Pertanahan Aceh belum dinyatakan secara tegas sengketa apa saja yang merupakan kewenangan Dinas Pertanahan Aceh dan mana yang merupakan kewenangan Badan Pertanahan Nasional Aceh. Kedudukan Dinas Pertanahan Aceh memiliki peranan yang sangat penting dalam penyelesaian sengketa pertanahan yang terjadi di Aceh. Mengingat konflik-konflik pertanahan yang selama ini terjadi di Aceh belum terselesaikan secara menyeluruh. Lahirnya Dinas Pertanahan Aceh sebagai perangkat daerah dapat mempermudah akses masyarakat dalam hal penyelesaian konflik tanah dan dapat meminimalisir konflik-konflik yang telah ada dan mencegah kemungkinan-kemungkinan konflik yang akan terjadi dikemudian hari.

Zakat Penghasilan Pegawai Negeri Sipil dan Relevansinya Dengan Pengurangan Jumlah Pajak Penghasilan di Aceh Anisah Anisah; Syahrizal Syahrizal; Mahdi Syahbandir
Syiah Kuala Law Journal Vol 1, No 2: Agustus 2017
Publisher : Magister Ilmu Hukum Fakultas Hukum Universitas Syiah Kuala

Zakat merupakan salah satu dana wajib yang dibayar umat Islam melalui badan yang ditunjuk oleh undang-undang. Khusus Aceh disebutkan zakat merupakan salah satu sumber dari PAD dan mempunyai kaitannya dengan pajak, khususnya pajak penghasilan. Dasar hukum yang digunakan yaitu Pasal 4 ayat (3) huruf a nomor 1 UU No. 17 Tahun 2000, Pasal 191 UU No. 11 Tahun 2006 dan Pasal 22 UU No. 23 Tahun 2011. Zakat sebagai faktor pengurang terhadap jumlah pajak penghasilan terhutang, pemberlakuan ketentuan tersebut merupakan suatu kemajuan bagi umat Islam Aceh. Hal ini dikuatkan dengan diberlakukannya Keputusan Dirjen Pajak No KEP−542/PJ/2001 bahwa zakat atas penghasilan dapat dikurangkan atas penghasilan netto. Pemberlakuan zakat pengurang pajak atas penghasilan yang diperoleh setiap orang dianggap penting dalam melaksanakan kewajibannya sebagai seorang muslim di Aceh. Ketentuan ini hingga sekarang belum diterapkan di Aceh dimana seharusnya Zakat dapat mengurangkan pajak penghasilan. Zakat is one of the compulsory funds paid by Muslims through bodies appointed by law. Special Aceh mentioned zakat is one source of PAD and has a relation to the tax, especially income tax. The legal basis used is Article 4 paragraph (3) letter a number 1 of Law no. 17 of 2000, Article 191 of Law no. 11 of 2006 and Article 22 of Law no. 23 of 2011. Zakat as a subtracting factor against the amount of income tax payable, the enforcement of these provisions is an improvement for the Muslims of Aceh. This is reinforced by the enactment of Decision of the Director General of Taxes No. KEP-542 / PJ / 2001 that zakah on income can be deducted on net income. The enactment of zakat tax deductions on income earned by each person is considered important in carrying out its obligations as a Muslim in Aceh. This provision has not been applied in Aceh where Zakat should be able to deduct income tax.

Kewenangan Menetapkan Kerugian Keuangan Negara Dalam Perkara Tindak Pidana Korupsi Runi Yasir; Faisal A.Rani; Mohd. Din
Syiah Kuala Law Journal Vol 3, No 2: Agustus 2019
Publisher : Magister Ilmu Hukum Fakultas Hukum Universitas Syiah Kuala

Berdasarkan ketentuan Pasal 1 angka 22 Undang-Undang Nomor 1 Tahun 2004 tentang Perbendaharaan Negara menyebutkan bahwa “kerugian negara/daerah adalah kekurangan uang, surat berharga, dan barang yang nyata dan pasti jumlahnya sebagai akibat perbuatan melawan hukum baik sengaja maupun lalai”. Kerugian negara merupakan syarat mutlak untuk terpenuhinya unsur “merugikan keuangan negara atau perekonomian negara” yang terdapat dalam ketentuan Pasal 2 dan Pasal 3 Undang-Undang Nomor 31 Tahun 1999 tentang Pemberantasan Tindak Pidana Korupsi sebagaimana telah diubah dengan Undang-Undang Nomor 20 Tahun 2001. Kerugian negara yang nyata dan pasti jumlahnya harus dihitung dan ditetapkan agar dapat dipertanggungjawabkan secara hukum untuk kepentingan pembuktian di persidangan, melalui ketentuan Pasal 10 ayat (1) Undang-Undang Nomor 15 Tahun 2006 tentang Badan Pemeriksa Keuangan (BPK), BPK menilai dan/atau menetapkan jumlah kerugian negara yang diakibatkan oleh perbuatan melawan hukum baik sengaja maupun lalai yang dilakukan oleh bendahara, pengelola BUMN/BUMD, dan lembaga atau badan lain yang menyelenggarakan pengelolaan keuangan negara. Dilihat dari hal tersebut BPK seyogyanya menjadi lembaga/badan tunggal yang dapat menetapkan kerugian yang dialami oleh negara dengan melakukan perhitungan/audit kerugian negara, berdasarkan Putusan Pengadilan Tindak Pidana Korupsi pada Pengadilan Negeri Banda Aceh Nomor: 16/PID.SUS-TPK/2015/PN.BNA dan Putusan Nomor: 23/PID.SUS/TPK/2017/PN.BNA terdapat penafsiran berbeda mengenai penetapan kerugian negara dengan mendasari pada hasil perhitungan/audit yang dilakukan oleh Badan Pengawasan Keuangan dan Pembangunan (BPKP). Based on the provisions of Article 1 point 22 of Law Number 1 of 2004 concerning State Treasury, states that "the loss of the state / region is a lack of money, securities and goods those are real and certain in number as a result of illegal or negligent acts". State loss is an absolute requirement for the fulfillment of the element "detrimental to the state's finances or the country's economy" contained in the provisions of Article 2 and Article 3 of Law Number 31 in 1999, it is concerning Eradication of Corruption as amended by Act Number 20 in 2001. the number of countries those are real and certain must be counted and determined so that, they can be legally accountable for the sake of verification in court, through the provisions of article 10 paragraph (1) of Law Number 15 in 2006 concerning the State Audit Board (BPK), the BPK assesses and / or determines the amount of state loss caused by unlawful or negligent acts committed by the treasurer, the manager of BUMN / BUMD, and other institutions or agencies that manage state finances. Judging from this, the BPK should be a single institution / agency that can determine losses suffered by the state by calculating / auditing state losses, based on the Decision of the Corruption Criminal Court in Banda Aceh District Court Number: 16 / PID. SUS-TPK / 2015 / PN.BNA and Decisions Number: 23 / PID.SUS / TPK / 2017 / PN.BNA there are different interpretations regarding state loss determination based on the results of calculations / audits conducted by the Financial and Development Supervisory Agency (BPKP).

Eksekusi Terhadap Putusan Hakim Yang Telah Berkekuatan Hukum Tetap Dalam Perkara Faraid di Mahkamah Syar’iyah Jantho Muhammad Syukri; Azhari Yahya; Iman Jauhari
Syiah Kuala Law Journal Vol 2, No 3: Desember 2018
Publisher : Magister Ilmu Hukum Fakultas Hukum Universitas Syiah Kuala

Pasal 54 ayat (2) Undang-Undang Nomor 48 Tahun 2009 tentang Kekuasaan Kehakiman menjelaskan bahwa: “Pelaksanaan putusan pengadilan dalam perkara perdata dilakukan oleh panitera dan juru sita dipimpin oleh Ketua Pengadilan.” Namun pada kenyataannya ada para pihak yang menolak melaksanakan kewajibannya sebagaimana termuat dalam putusan pengadilan meskipun putusan tersebut telah berkekuatan hukum tetap (in kracht van gewijsde). Penelitian ini bertujuan untuk menganalisis putusan hakim dalam perkara faraid di Mahkamah Syar’iyah Jantho sehingga tidak dapat dieksekusi, hambatan dalam melakukan eksekusi dan upaya yang dilakukan untuk mencegah hambatan pelaksanaan eksekusi tersebut. Metode Penelitian ini adalah yuridis empiris melalui pengambilan data lapangan dan kepustakaan. Penelitian lapangan dimaksudkan untuk memperoleh data primer. Penelitian kepustakaan sebagai data sekunder dilakukan dengan cara mempelajari buku-buku, peraturan perundang-undangan dan literatur yang ada relevansi dengan masalah yang diteliti. Hasil penelitian menunjukkan bahwa pertimbangan Hakim hanya mengikuti prosedur penegakan hukum formil dan materil sebagaimana diatur dalam peraturan perundang-undangan yang berlaku. Majelis Hakim kurang menggali hukum nilai-nilai hukum adat yang berlaku dalam masyarakat. Hambatan dalam melakukan eksekusi karena pihak tergugat memanfaatkan celah hukum mengajukan gugatan ke Pengadilan Negeri. Upaya yang dilakukan untuk mencegah hambatan tersebut dengan memberikan pemahaman hukum kepada masyarakat melalui meja informasi tentang proses hukum dalam perkara perdata.According Article 54 section (2) of Law Number 48 of 2009 of Judiciary Power (Law of Judiciary Power) states that: “The Implementation of court judgment in civil case is conducted by secretary of court and bailiff led by Head of the Court”. However, in fact, there are several parties refuse to perform the obligation according to the court judgment, even when it is conducted by the secretary of court and the bailiff and led by the Head of the Court. The practice of the court judgment faces several obstacles instead of being in permanent legal force status (in kracht van gewijsde). This research is conducted to analyze the legal consideration of in faraid case at Sharia Court of Jantho which makes it non-executable, the obstacles in performing execution towards the court judgment of permanent legal force at Sharia Court of Jantho, and the efforts implemented to prevent occurring obstacles in executing the court judgment at Sharia Court of Jantho. The research method used in this study is empirical yuridicial through data gained in field and library research. Field research is performed to collect primary data by doing interview to respondents and informants. The library research is conducted by studying books, laws and other relevant literatures. The results of this study shows that the legal consideration of in faraid case at Sharia Court of Jantho is in accordance to the procedure of law enforcement which refers to formil and materiil law as stated in Law of Judiciary Power. The obstacle in doing the execution towards the court judgment of permanent legal force at Sharia Court of Jantho in the form of verdict without the presence of the defendant (verstek), legal review, and the lack of understanding of the disputing parties that new supplication or request to the Head of the Sharia Court is needed to do the execution. The efforts that is done to overcome the obstacle is by giving the knowledge and understanding of law to public via information desk concerning the court process and technical phases of civil case and the expenses that occurs.

The Criminal Offence of Child-on-Child Abuse With a Fatal Outcome Cut Firna Salsalia; Rizanizarli Rizanizarli
Syiah Kuala Law Journal Vol 5, No 3: Desember 2021
Publisher : Magister Ilmu Hukum Fakultas Hukum Universitas Syiah Kuala

This research aims to analyse the legal protection for the child offenders in criminal offence of abuse with a fatal outcome, the judge's considerations in imposing imprisonment for the offence and the obstacles in the crime. Data obtained through empirical legal research. This research uses primary data obtained from empirical legal research in the form of interviews with respondents and informants and combines legal materials such as textbooks, theories, laws and regulations which are considered as secondary data. The results of the research showed that the legal protection provided to the child convicts is in the form of identity confidentiality, is treated well during the investigation process, is placed in a special place, the Judges in making considerations always refer to the mitigating factors such as the juvenile's age, the juvenile's mental state, the juvenile's background, the juvenile's family attitude and aggravating things such as a bad juvenile's life history and parents who are unable to educate them.. The things that indirectly hinder the process of settling this case are the parents negligence, lack of cooperation from both parties, and also the influence of gadgets. It is recommended to the law enforcement officers and Juvenile’s Special Development Institute should continue to cooperate in carrying out legal protection for child perpetrators according to applicable rules, the judge before imposing a prison sentence should prioritize the best interests of the child and to parents should contributing better in control the children's behavior.

Non-Compliance Practices in Emergency Public Procurement Context of Handling COVID-19 Pandemic in Indonesia Sugimin Sugimin
Syiah Kuala Law Journal Vol 6, No 1: April 2022
Publisher : Magister Ilmu Hukum Fakultas Hukum Universitas Syiah Kuala

This study aims to explore emergency provisions in regulations and policies of Indonesia’s public procurement system, to examine non-compliance practices with regulations and procedures by procurement actors pertaining to COVID-19 emergency public procurement, and possible recommendations of overcoming its detrimental effects. This study uses normative juridical research by examining library materials and the main data source is secondary data including literature review, regulations, and the audit findings. The result showed that emergency public procurement speeds up the public procurement process, but it was found non-compliance practices with regulations and procedures by procurement actors in every stage of the emergency public procurement, so it creates inefficiency, increases the risk of wasteful spending of state finances and even more it may lead to financial losses. To address this, governments or LKPP can consider reviewing existing emergency public procurement regulation (LKPP Regulation 13/2018) by establishing the detailed emergency public procurement documents and procedures and regulating a list of reference prices or the maximum price limit of certain goods by a Circular Letter of the Head of LKPP to prevent and avoid wasteful spending of state finances or an indication of state financial losses.

Penetapan Kerugian Negara Dalam Perkara Tindak Pidana Korupsi R. Bayu Ferdian; Mohd. Din; M. Gaussyah
Syiah Kuala Law Journal Vol 2, No 3: Desember 2018
Publisher : Magister Ilmu Hukum Fakultas Hukum Universitas Syiah Kuala

Adanya kerugian negara pada sebuah perkara dan besaran nilai kerugian merupakan hal yang sangat penting, saat ini masih terdapat polemik, baik pada alat bukti yang dihadirkan maupun penafsiran tentang “kerugian negara”. Tujuan penulisan untuk mengetahui dasar penentuan kerugian negara dalam perkara tindak pidana korupsi dan mengetahui proses penetapan kerugian negara dalam perkara tindak pidana korupsi, Penulisan dilakukan dengan penelitian kepustakaan, dan pendekatan yuridis normatif, hasil penelitian diketahui dalam menentukan nilai kerugian negara pada perkara tindak pidana korupsi, jika perkaranya sederhana maka penentuan nilai kerugian negara dilakukan oleh Kejaksaan, jika perkaranya perlu audit secara mendalam maka Kejaksaan berkoordinasi dengan Badan Pemeriksa Keuangan (BPK) atau dengan Badan Pengawasan Keuangan dan Pembangunan (BPKP) sebagai alat bukti awal persidangan mengenainya nilai kerugian negara. Proses Penetapan kerugian negara yaitu dengan menghadirkan LHPKKN dari BPKP atau hasil perhitungan sendiri oleh Kejaksaan. Disarankan agar disebutkan pada setiap Undang-Undang yang mengatur mengenai tindak pidana korupsi bahwa hanya BPK lembaga yang berwenang menetapkan nilai kerugian keuangan negara. Perlu diperbanyak sumber daya auditor yang mumpuni di seluruh kantor perwakilan BPK.The existence of the losses of the State on a matter and the magnitude of value of loss is very important, currently there is still debated, both on the evidence presented as well as the interpretation of the "loss of State" itself, the purpose of writing to know the basis of the determination of the loss of the State in criminal acts of corruption and know the process of determination of State losses in the case the crime of corruption, The writing is done by research libraries, and normative juridical approach, research results known in determining the value of the losses of the State on the matter a criminal offence of corruption, If a simple matter then the determination of the value of the loss of the State done by the Prosecutor's Office itself, If the matter needs to be in-depth auditing thus Prosecution Agency coordinate with the Financial Examiner (BPK) or the bodies of financial supervision and development (BPKP) as a proof of the early trials of its value losses of the State. The process of the determination of the loss of the country namely by presenting LHPKKN from BPKP or calculation result by the Prosecutor's Office. It is recommended that mentioned on any legislation governing the crime of corruption that only the authorized institution of the BPK set the value of the financial loss to the State. Need to be copied the Auditors qualified resources across the Office of the representative of the BPK.

Responsibility of The Government of The City of Banda Aceh in Facilitating Medical Waste Management Alifa Nisrina; Efendi Efendi
Syiah Kuala Law Journal Vol 5, No 2: Agustus 2021
Publisher : Magister Ilmu Hukum Fakultas Hukum Universitas Syiah Kuala

Article 13 Permenkes No. 18 of 2020 states, Local Governments have the responsibility to facilitate the management of medical waste. In reality, the Banda Aceh City Government has not provided facilitation in the management of medical waste in Banda Aceh City. The purpose of the study was to determine the form of facilitation provided by the Banda Aceh City Government and the policies taken in the management of medical waste. The main data of this study is secondary data and is supported by primary data. Secondary data was obtained from legislation, scientific journals and books, while primary data was obtained through interviews. The results showed that the facilitation provided by the Banda Aceh City Government was only in the form of socialization and advocacy to cross-sectors and monitoring and evaluation of Health Service Facilities. The medical waste management facilitation policy has not been implemented in accordance with the Minister of Health Regulation No. 18 of 2020 and the Banda Aceh City Sanitation Strategy 2010-2025.

Efektivitas Retribusi Terminal Dalam Peningkatan Pendapatan Asli Daerah Muhammad Fakhziatuddin; Mahdi Syahbandir; Mujibussalim Mujibussalim
Syiah Kuala Law Journal Vol 2, No 1: April 2018
Publisher : Magister Ilmu Hukum Fakultas Hukum Universitas Syiah Kuala

Pendapatan Asli Daerah dari retribusi daerah yang termasuk didalamnya retribusi terminal diatur dalam Pasal 180 ayat (1) huruf b Undang-Undang Nomor 11 Tahun 2006 tentang Pemerintahan Aceh, Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah, dan Pasal 285 ayat (1) Undang-Undang Nomor 23 Tahun 2014 tentang Pemerintahan Daerah. Dengan demikian timbul permasalahan yang perlu dikaji bagaimanakah penentuan target penerimaan retribusi terminal, apakah pemungutan retribusi terminal sudah efektif, dan Apakah pungutan retribusi terminal dapat dipertahankan.Tujuan penelitian untuk mengetahui penentuan target penerimaan retribusi terminal, apakah pemungutan retribusi terminal sudah efektif, dan untuk mengetahui pungutan retribusi terminal apa perlu dipertahankan. Metode penelitian yang digunakan penelitian yuridis empiris. Hasil penelitian menunjukkan bahwa pengelolaan retribusi terminal dari tahun 2014 sampai dengan tahun 2016 dinilai masih kurang efektif, Proses penentuan target termuat dalam setiap Rencana Pembangunan Jangka Menengah (RPJM) Kabupaten/Kota yang merupakan Dokumen perencanaan yaitu meliputi Rencana Strategis, Rencana Kerja dan Rencana Kegiatan dan Anggaran. Retribusi terminal perlu dipertahankan oleh setiap Pemerintah Kabupaten/Kota karena menjadi prospek yang positif, khususnya di Wilayah Aceh yang Penghasilan Asli Daerah masih sangat rendah. Disarankan kepada Pemerintah Kabupaten/Kota untuk lebih serius dalam mengelola retribusi terminal, untuk bertindak tegas kepada para supir yang tidak membayar retribusi , dan disarankan kepada petugas agar melakukan pengutipan sesuai dengan prosedur sehingga tidak menimbulkan kebocoran pemasukan.The original Area of levy income areas including retribution terminal is set in article 180 Paragraph (1) letter b Act No. 11 Year 2006 about the Aceh Government Act, Act No. 28 Year 2009 about local tax and Regional Levies, and article 285 Paragraph (1) Act No. 23 Year 2014 about Local Governance. Thus arising, problems that need to be examined, How is the determination of target acceptance levy terminal, whether the voting terminal already levy effective, and whether the charges retribution terminal can be maintained. The purpose of research to determine whether ballots already terminal levy effective, How is the determination of target acceptance levy terminal, and whether the charges retribution terminal can be maintained. The method of research used empirical juridical research. The results showed that the management of the terminal from the year 2014 levy up to the year 2016 assessed less effective, The process of determining the targets contained in the medium-term Development Plan (RPJM) District/City which is a planning document that is covering the strategic plan, Work plan and activity plan and budget. Levy terminal that until recently was indeed need to be maintained by each County Government/city due to be positive prospects, particularly in the area of Aceh that was in fact the original Regional Income is still very low. It is recommended to the District/City Governments for more serious in managing the terminal retribution, to act firmly to the transport driver, and recommended for officers who perform excerpts real retribution should the charges be done appropriately, in terms of the correct procedure done with, so as not to cause leakage of infusion.

Home Page

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Contact

Reviewer

Google Scholar

Contact Name
Rizanizarli

Contact Email
rizanizarli@unsyiah.ac.id

Phone
+62651-7410147

Journal Mail Official
sklj@unsyiah.ac.id

Editorial Address
Jln. Putroe Phang Street No.1. Darussalam, Provinsi Aceh, 23111

Location
Kab. aceh besar,

Aceh

INDONESIA

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Rizanizarli

Contact Email rizanizarli@unsyiah.ac.id

Phone +62651-7410147

Journal Mail Official sklj@unsyiah.ac.id

Editorial Address Jln. Putroe Phang Street No.1. Darussalam, Provinsi Aceh, 23111

Location Kab. aceh besar, Aceh INDONESIA

Abstract

Abstract

Abstract

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Abstract

Contact Name
Rizanizarli

Contact Email
rizanizarli@unsyiah.ac.id

Phone
+62651-7410147

Journal Mail Official
sklj@unsyiah.ac.id

Editorial Address
Jln. Putroe Phang Street No.1. Darussalam, Provinsi Aceh, 23111

Location
Kab. aceh besar,

Aceh

INDONESIA