Suchergebnisse

AbstrakNarkotika merupakan obat atau zat yang sangat bermanfaat di bidang pelayanan kesehatan, pengembangan ilmu pengetahuan dan pengobatan penyakit tertentu. Narkotika di sisi lain juga dapat menimbulkan ketergantungan yang sangat merugikan perseorangan atau masyarakat khususnya generasi muda apabila dipergunakan tanpa adanya pengendalian, pengawasan yang ketat dan seksama. Masalah penyalahgunaan narkotika telah mengancam bangsa dan masyarakat tertentu sehingga menjadi suatu kejahatan teorganisasi nasional ataupun transnasional. Kejahatan terorganisasi transnasional merupakan ancaman terhadap negara dan masyarakat yang dapat mengikis human security dan kewajiban dasar negara untuk menjaga keamanan dan ketertiban. Salah satu bentuk permasalahan kejahatan terorganisasi adalah perdagangan gelap narkotika (delict drug trafficking). Kejahatan narkotika pada dasarnya termasuk kejahatan terhadap pembangunan dan kesejahteraan sosial yang menjadi pusat perhatian dan keprihatinan nasional dan internasiona ruang lingkup dan dimensi kejahatan. Narkotika sangat luas, sehingga kegiatan dan aktivitasnya mengandung ciri sebagai organized crime, white collar crime, corporate crime, dan transnational crime. Kejahatan narkotika yang sejak lama menjadi musuh bangsa kini kian mengkhawatirkan bangsa-bangsa beradab hingga saat ini. Geliat mafia seakan tak mampu terbendung oleh gebrakan aparat penegak hukum di berbagai belahan dunia meski dengan begitu gencarnya memerangi kejahatan ini. Kita dapat sering mendengar pernyataan tentang membangun komitmen bersama memberantas narkotika oleh seluruh dunia. Tak sedikit badan-badan dunia yang terlibat, namun ternyata peredaran gelap narkotika terus merajalela. Berbagai indikasi menunjukkan bahwa kejahatan narkotika merupakan extraordinary crime. Adapun pemaknaannya adalah sebagai suatu kejahatan yang berdampak besar dan multi dimensional terhadap sosial, budaya, ekonomi dan politik serta begitu dahsyatnya dampak negatif yang ditimbulkan oleh kejahatan ini. Untuk itu extraordinary punishment kiranya menjadi relevan mengiringi model kejahatan yang berkarakteristik luar biasa yang dewasa ini kian merambahi ke seantero bumi ini sebagai transnational crime.Kata Kunci: Implikasi, Hukum, Narkoba AbstractThe Narcotics are drugs or substances that are very useful in the field of health care, the development of the science and treatment of certain diseases. Narcotics on the other hand can also cause dependency highly detrimental to individuals or the general public, when used without any controls, close supervision and careful. The problem of drug abuse has graced the news almost every day. Drug abuse can lead to physical, mental, emotional and attitudes in society. The problem of drug abuse has threatened the nation and the particular community to become a national or transnational crime. Transnational organized crime is a threat to the state and society to erode human security and the basic obligations of the state to maintain security and order One of the problems of organized crime is the illicit trade in narcotics (delict drug trafficking). Narcotics basically including crimes against development and social welfare at the center of national attention and concern and internasiona scope and dimensions of crime. Narcotics are very spacious, so that the activities and the activities it contains traits as organized crime, white collar crime, corporate crime,and transnational crime. Narcotics which has long been an enemy of the nation is now increasingly alarming civilized nations tocurrently. Stretching mafia he could bear breakthrough blocked by law enforcement officials in various parts of the world, though with so incessant combat this scourge. We can often hear statements about building a common commitment to eradicate narcotics by the whole world. There's little world agencies involved, but apparently illicit trafficking rampant. Various indications show that narcotics is extraordinary crime. This a crime which affects a large and multi-dimensional with the social, cultural, economic and political as well as the enormity of the negative impact caused by this crime. For that extraordinary punishment would be accompanying the model relevant crimes remarkable characteristic of today's increasingly to the entire this earth as a transnational crime.Keywords: Implicated, law, drugs

Salah satu aspek penyebab terjadinya masalah krisis karakter anak dikarenakan orang tua tidak mampu mendidik anaknya dengan baik, akibatnya memunculkan penyimpangan perilaku pada anak. Tujuan penelitian ini untuk merepresentasikan peran orang tua terhadap pembentukan karakter anak. Metode penelitian ini menggunakan studi kasus, metode studi kasus digunakan peneliti untuk mengungkap kondisi faktual perihal tentang peran orang tua dalam mendidik anaknya. Lokasi penelitian bertempat di Desa kandang Mas, Kota Bengkulu. Subjek penelitian berjumlah tiga keluarga. Hasil penelitian menunjukkan empat temuan penelitian. Pertama, dalam upaya menumbuhkan karakter anak, pola asuh demokratis dapat digunakan orang tua sebagai alat dalam mendidik anak. Kedua, upaya menumbuhkan karakter anak, langkah yang harus dilakukan orang tua adalah menciptakan keluaga yang berkarakter. Ketiga, nilai-nilai karakter yang ditanamkan orang tua pada anaknya meliputi jujur, peduli/empati, mandiri, disiplin, tanggung jawab, kerja keras, sederhana, berani, adil, sabar, religius, toleransi, kepemimpinan. Keempat, strategi yang dilakukan orang dalam upaya mengatasi masalah karakter anak dapat menggunakan metode pengawasan, aturan dan hukuman. Kontribusi hasil penelitian ini dapat dijadikan sebagai bahan pengayaan baik itu dalam tinjauan teoretik maupun praktik perihal kajian tentang peran orang tua dalam membentuk karakter pada anaknya

Tax compliance still needs to be improved by encouraging the implementation of transparent taxation, namely the transparency of tax management in all areas, both administrative and management of the use of funds derived from tax revenue. The real effort that must be done to implement the transparency is through the bureaucracy reform movement in the service system and tax administration that is through the implementation and implementation of Good Governance.Good governance is a well-executed organizational governance, by carrying out the principles of openness, justice and accountability in order to achieve the goals of the organization. The problems that will be studied by the researcher is a social and dynamic problem. Therefore, the researcher chooses to use quantitative research method to determine how to find, collect, process and analyze the data of the research result, so that this research is expected to give input for the need of strengthening of harmony between Good Corporate Governance and Whistleblowing System and the need to create system or policies and operational procedures of taxation sanction risk required for tax compliance implementation. The results showed that there is influence between the implementation of Good Corporate Governance to tax compliance, there is influence between Whistleblowing System on tax compliance, there is influence between Taxation Sanction on tax compliance. Key Word : Good Corporate Governance, Whistleblowing System, Taxation Sanctions and Tax Compliance.

The purpose of this study is to analyze the law authority through criminal law politics states in the law concerning corruption. This study employed a normative juridical method with conceptual and statue approaches. This research collected the data from primary and secondary legal materials. These are to obtain a critical study of legal issues happening in society. The findings revealed that the criminal act of corruption does not provide a deterrent effect and is actually detrimental to the state. In addition, this study also found that the law concerning corruption increases the state's burden. This is because the prison sentence for corruptors is too light. The amount of money proceeds from corruption is not comparable to state spending in supporting the life of corrupt convicts in prison. The standard of penalty state in the law is too light compare to the result of corruption. Thus, it is necessary to reform the law on corruption due to the absence of proportionality in law and large losses to the state when dealing with corruption. The highest standard penalty for corruption only amounts to one billion Rupiah. In fact, many corruption cases reach to tens billions and even trillions rupiahs.

This study aims to determine and analyze the application of financial report and taxation training for Micro, Small, and Medium Enterprises (MSMEs) as well as any constraints faced ahead. This study observed 25 MSMEs in Special Region of Yogyakarta using a convenience sampling method. The data used are primary data obtained through interviews and focus group discussions. This research used qualitative analysis techniques. The result shows that MSMEs did not keep records because it was difficult and inconvenient. It also found that MSMEs have a tax ID number (NPWP) but did not pay and report their taxes. Tax is perceived as an expense which results in a reduced profit. However, financial reports and knowledge of taxation are required when applying for bank loans and obtaining government incentive funds. With training in the preparation of financial and tax reports, MSMEs are aware of the importance of financial and tax reports. Financial reports, NPWP, and tax return (SPT) filling are factors that can improve their business performance.

International audience ; There are many market segmentations in the credit card industry in Malaysia. One of the special categories of credit card is dedicated to the women group only and promoted as a tool for increasing women empowerment, women entrepreneurship development and women financial access ability. Therefore, this study compares the features of credit cards dedicated to women and credit cards in general in Malaysia through descriptive statistics and one-way ANOVA test. This study utilizes data of currently available total 234 unique credit cards including four credit cards dedicated to the women group. The data analyses 13 features of credit cards. Among them only two features of credit cards dedicated to women are statistically significantly different from credit cards in general, which are annual charge for balance transfer and cash back facility. Therefore, it is recommended to make more distinguish features in the credit cards that are dedicated to them to encourage more women entrepreneurship as well as to ensure their real financial empowerment. The outcomes of this research will provide useful interpretations to women consumers, business managers, NGOs, government agencies and other policymakers who are working on women's development issues.