Suchergebnisse

Abstrak: Adanya pekerja asing di Indonesia, menyebabkan kebutuhan akan tempat tinggal atau hunian juga juga meningkat. Kepemilikan rumah tinggal atau hunian bagi orang asing berhubungan dengan hak pakai yang diatur dalam Pasal 42 UU No.5 Tahun 1960 tentang Peraturan Dasar Pokok-Pokok Agraria (UUPA). Untuk melaksanakan ketentuan Undang-Undang tersebut telah terbit Peraturan Pemerintah No.103 Tahun 2015 sebagai pengganti atas Peraturan Pemerintah No.41 Tahun 1996. Tujuan penulisan ini adalah untuk mengetahui pemilikan rumah tinggal bagi orang asing dan kewarganegaraan ganda. Bentuk penelitian ini adalah yuridis normatif, dengan menggunakan data-data sekunder atau kepustakaan. Hasil penelitian menunjukkan bahwa dalam PP No. 103 Tahun 2015 orang asing yang bertempat tinggal di Indonesia dapat memiliki hunian atau rumah tinggal di atas hak pakai selama 30 tahun, dapat diperpanjang 20 tahun dan diperbaruhi 30 tahun. Peraturan tersebut diperkuat dengan Peraturan Menteri Agraria dan Tata Ruang/Kepala Badan Pertanahan Nasional No. 13 Tahun 2016. Peraturan Menteri tersebut berisi tentang tata cara pembelian, pelepasan dan pengalihan hak bagi warga negara asing yang ingin memiliki hunian tempat tinggal. Dengan adanya Peraturan Pemerintah No. 103 Tahun 2015 memudahkan bagi orang asing memperoleh hak pakai untuk rumah tinggal atau hunian. Produk hukum ini telah memberi kepastian hukum bagi orang asing untuk memiliki hunian dengan hak pakai di Negara Indonesia. Kedepannya diharapkan ada penilaian kritis terhadap produk hukum ini, mengingat kebutuhan akan hunian bagi warga negara Indonesia semakin meningkat, terutama untuk golongan menengah ke bawah. Kata Kunci: Pemilikan Rumah Tempat Tinggal, Orang Asing, kewarganegaraan ganda Abstract: The presence of foreign workers in Indonesia, causing the need for shelter or occupancy also increased. Ownership of residential houses or occupancy for foreigners relating to the use rights set forth in Article 42 of Law No.5 of 1960 on Basic Agrarian Principles (UUPA). To implement the provisions of the Law has been published Government Regulation no. (PP) 103 Year 2015 as a substitute for Government Regulation No.41 of 1996. The purpose of this paper is to know the ownership of residential homes for foreigners and dual citizenship. This form of research is normative juridical, using secondary data or literature. The results showed that in PP no. 103 Year 2015 states that foreigners who reside in Indonesia can have occupancy or residence might been granted rights of use for 30 years, and can be extended 20 years and 30 years. Previous PP No. 41 of 1996 allows foreigners to have a residence on rights of use for 25 years and can be extended for another 25 years. With the stipulation of Government Regulation no. 103 Year 2015 provides legal certainty and makes it easier for foreigners to obtain the right to a home or residence. This legal product has benefited foreigners to have housing in the State of Indonesia. In the future, it is expected that there will be a critical assessment of this legal product, considering the need for occupancy for Indonesian citizens is increasing. Keywords: House Ownership of Residence, Foreigner, dual citizenship

Abstrak: Dalam persaingan bisnis, merek menjadi suatu bagian yang sangat penting bagi perusahaan untuk membedakannya dari perusahaan lain. Merek merupakan suatu aset yang sangat berharga bagi perusahaan. Memiliki sebuah merek dengan reputasi yang baik menjadikan perusahaan lebih kompetitif. Tujuan dari penelitian ini adalah tentang perlindungan merek terkenal sesuai Undang- undang No. 15 tahun 2001, dalam Kasus Pierre Cardin melawan Alexander Satriyo Wibowo. Penelitian ini menggunakan metode normatif-kualitatif. dengan mempelajari hukum yang berlaku. Pengumpulkan data dilakukan melalui studi pustaka, dengan memanfaatkan sumber data primer dan sekunder. Hasil penelitian menunjukkan bahwa Undang-undang No. 15 Tahun 2001 tentang Merek, ternyata tidak menjelaskan secara tegas pengertian tentang merek terkenal hanya di penjelasan Undang Undang tersebut memuat kriteria merek terkenal. Hal ini dapat menimbulkan interpretasi yang berbeda mengenai merek terkenal, sebagaimana kasus Merek Pierre Cardin melawan Alexander Satriyo Wibowo, dimana terdapat dissenting opinion dari salah satu hakim. Selain itu ketentuan dalam Undang-Undang Merek menyebutkan masih memerlukan peraturan pelaksana berupa Peraturan Pemerintah, seperti yang diamanatkan dalam Pasal 16 ayat 2, tetapi sampai sekarang peraturan tersebut belum ada. Untuk itu perlu adanya penjelasan secara tegas yang dimaksud dengan merek terkenal untuk memberi kepastian hukum dalam rangka penegakan hukum. Kata kunci: Merek, Merek Terkenal, Perlindungan Merek Terkenal Abstract: In business competition, the brand becomes a very important part for the company to differentiate from another. Brand is a very valuable business asset for the company. Having a brand with a good reputation makes the company 'more competitive. The purpose of this study was to determine the appropriate protection of well-known brands of constitution No. 15 of 2001, by viewed Pierre Cardin's case against Alexander Satriyo Wibowo. This study used qualitative normative method, by examining existing laws, collecting data library research methods, and using of primary and secondary materials. The results showed that in constitution No. 15 of 2000 about brand, definition of famous brand was not mention clearly. This can make different interpretations of well-known brands, such as the Pierre Cardin brand against Alexander Satriyo Wibowo case, there was a dissenting opinion by one of the justices. In addition, constitution about brand still need executive rule in the form of government regulation, as mandated by Article 16 paragraph 2 but until now there has been no. Therefore, Government Regulations is made as implementing Trademark Law to provide legal certainty, given the well-known brand, considering that disputing often occurs because there are differences in perception about famous brand. Keywords: Brand, Famous Brand, Famous brand protection, brand Dispute.

This study was conducted to determine how much influence the implementation of additional policies on work motivation income civil servants in Central Sulawesi province. This study uses the theory of Van Meter and Van Horn with standard dimensions and policy objectives, resources, communication between the implementing agency, the implementing body characteristics, social, economic and political, disposition / attitude implementers. The method used in the study is survay analytic using cross sectional design of a study to study the dynamics of the correlation between risk factors by means of observation or data collection approach as well. The results showed that the magnitude of the effect of the implementation of additional policies on work motivation of employees earning the provincial health bureau in Central Sulawesi was the degree of correlation moderate to very low-level relations with the interval of the correlation coefficient between 0.172 up to 0.457.

University of Islam Malang has a sister village program in Codo Village, Wajak District, Malang Regency which is recognized as a high agricultural and animal husbandry potential. In recent years, farmers in Codo village have developed rabbit farms. Further, they had a rabbit breeder group. However, the increasing number of rabbit breeders raises new problems, namely the abundance of rabbit dung. Proper strategy is needed to solve the problem. This encourages UIM to conduct a community service program on technology transfer regarding making solid and liquid organic fertilizers from rabbit dung in Codo Village. The activity focused on three tasks. First, the counseling and training for making solid and liquid compost. Second, the counseling about the importance of using organic fertilizers for soil fertility. Lastly, the discussions on various soil fertility issues related to agricultural land. This community service activity was initiated in August–November 2019 and successfully carried out with the help of students as facilitators. The use of rabbit dung as a solid and liquid organic fertilizer provided additional knowledge for rabbit breeders. They got information about the quality of rabbit manure compost and its impact on agricultural land. As a result of this activity, 83% of the community has been able to make organic fertilizer based on rabbit dung and produce solid and liquid organic fertilizer products with different chemical compositions.

ABSTRACT:Supply chain security is crucial to avoid risks such as delays in handling customs and theft. And the government is currently issuing a security certification program to reduce these risks. But the impact of this security certification on supply chain efficiency is not always understood. This study proposes to look at the outcomes of certification of security standards on supply chain efficiency. This research used the Partial Least Square method to assess the influence of security on efficiency. The results of this study conclude that the certification of security standards affects the efficiency of the supply chain. Therefore, it is hoped that more companies will join this security certification program. Keywords: international trade, supply chain, security, efficiency ABSTRAK:Keamanan pada rantai suplai (supply chain) penting untuk menghindari risiko-risko seperti keterlambatan penanganan di bea cukai dan pencurian. Dan pemerintah saat ini mengeluarkan program sertifikasi keamanan untuk mereduksi risiko-risiko tersebut. Namun dampak sertifikasi keamanan ini terhadap efisiensi rantai suplai tidak selalu dipahami. Penelitian ini bertujuan untuk melihat pengaruh sertifikasi standar keamanan tersebut terhadap efisiensi supply chain. Dampak sertifikasi keamanan terhadap efisiensi rantai pasokan diuji menggunakan metode Partial Least Square (PLS). Simpulan penelitian ini menunjukkan bahwa sertifikasi standar keamanan tersebut berpengaruh terhadap efisiensi supply chain. Oleh karena itu, diharapkan bahwa makin banyak perusahaan yang akan tergabung dalam program sertifikasi keamanan ini.Kata Kunci: perdagangan internasional, rantai pasokan, keamanan, efisiensi

Value Added Tax (VAT) elasticity and buoyancy calculations can help identify weaknesses in the tax structure and formulate better tax strategies. The concept of tax elasticity and buoyancy also produces estimates of the efficiency of the tax system, namely the ability to be able to mobilize tax revenue with or without changes in tax policy. In calculating tax buoyancy, this research used linear regression and dummy variable method was used to measure tax elasticity. Based on this study, VAT is inelastic but relatively buoyant. The coefficient of elasticity of VAT revenue is less than one. This explains that VAT revenue growth is not responsive to the growth of the tax base.Elastisitas dan bouyansi Pajak Pertambahan Nilai (PPN) dapat membantu mengidentifikasi kelemahan dalam struktur pajak dan merumuskan strategi pajak yang lebih baik. Konsep elastisitas dan daya apung pajak juga menghasilkan perkiraan efisiensi sistem pajak, yaitu kemampuan untuk dapat memobilisasi pendapatan pajak dengan atau tanpa perubahan kebijakan pajak. Dalam menghitung pajak apung, penelitian ini menggunakan regresi linier. dan Metode variabel dummy digunakan untuk mengukur elastisitas pajak. Berdasarkan penelitian ini, PPN tidak elastis tetapi relatif ringan. Koefisien elastisitas pendapatan PPN kurang dari satu. Ini menjelaskan bahwa pertumbuhan pendapatan PPN tidak responsif terhadap pertumbuhan basis pajak

The National Land Agency (BPN) is a Government Institution established to assist the society in the management of land rights. To facilitate service to the society, BPN has a Complete Systematic Land Registration Program (PTSL). The purpose of this study was to determine the effect of Complete Systematic Land Registration Service (PTSL) on society satisfaction in the Bekasi District National Land Agency. The researchers use descriptive quantitative research methoyds using SPSS 22.0 application. The research sample was taken in non probability sampling, specifically purposive sampling, on 47 respondents by distributing questionnaires. The analysis used was the correlation coefficient test method, determination and regression equation. The results of the calculation, the correlation value of 0.532 which means that there is a strong relationship between public service to socie satisfaction at the BPN Office, the coefficient of determination is 2.83% and the remaining 71.7% is influenced by other factors and the regression equation of Y = 5.956 + 0.799X which means if public service = 0, then community satisfaction is 5,956 and every additional public service 1% will increase community satisfaction by 0,799. After the hypothesis is tested, Ha is accepted and H₀ is rejected as a public service has an influence on society satisfaction at the Bekasi District BPN Office.

Abstrak: Penelitian ini bertujuan melakukan penelahaan atas kode etik dari 3 organisasi profesi, yakni: Ikatan Akuntan Indonesia (IAI), Institut Akuntan Publik Indonesia (IAPI), dan Asosiasi Auditor Interen Pemerintah Indonesia (AAIPI). Metode dalam Pengumpulan data adalah kepustakaan dengan menggunakan data primer. Penelitian ini dilakukan dengan cara perbandingan. Hasil penelaahan membuktikan bahwa ke-3 kode etik memiliki kesamaan dalam hal prinsip dasar etika yakni terkait integritas, Objektivitas, Kerahasiaan, Kompetensi dan Perilaku Profesional. Ke-3 kode etik juga memiliki perbedaaan dalam hal kode etik terkait senioritas anggota dan Benturan Kepentingan. Perbedaan tersebut disebabkan latar belakang para anggota dari masing-masing organisasi profesi. IAI memiliki keanggotaan yang paling inklusif dibandingkan IAPI dan AAIPI. AAIPI adalah organisasi yang paling ekslusif dibandinglan IAPI dan IAI. Rekomendasi yang diberikan antara lain bagi IAPI dan AAIPI untuk mempertimbangkan kode etik khusus ditujukan bagi "Anggota Senior" sebagai yang diatur dalam kode etik IAI bagi para "Akuntan Profesional Senior". Kata kunci: Benturan Kepentingan, Integritas, Objektivitas, Kerahasiaan, Kompetensi, Abstract: This research aimed to review of the code of conduct of the three professional organizations, namely: Institute of Indonesia Chartered Accountants (IAI), the Indonesian Institute of Accountants (IAPI), and the Association of Internal Auditors Government of Indonesia (AAIPI). Research method was literatur review using primary data. The review proves that all three have a common code of conduct in terms of the basic principles of ethics which is related to the integrity, objectivity, confidentiality, competence and Professional Conduct. All of three code of ethics also have differences in terms of the code of conduct related to the seniority of members and Conflict of Interest. The differences are due to the background of the members of their respective professional organizations. IAI has the most inclusive membership than IAPI and AAIPI. AAIPI is the most exclusive organization compared with IAPI and IAI. Recommendations are given, among others, for IAPI and AAIPI to consider a code of conduct specifically intended for "Senior Member" as set out in the code of conduct IAI for the "Senior Professional Accountants". Keywords: Conflict of Interest, Integrity, Objectivity, Secrecy, Competency.

The increase in electronic trading transactions, both through market places and trade transactions with goods and services originating from abroad, poses its own challenges in tax collection. Trading through the Electronic System (PMSE) on intangible taxable goods and taxable services originating from outside the customs area and utilized within the customs area has been regulated by the government. However, the administration of VAT collection carried out is still conventional by providing collection obligations to overseas entrepreneurs who have exceeded significant trade limits in Indonesia. With the use of Virtual Private Network (VPN) facilities, it is as if the consumer of goods or services in Indonesia is someone who resides or consumes his goods in another country. By means of a simulation, this research shows that with this VPN the potential for digital VAT receipts from Indonesia will be lost and/or the VAT receipts will appear as if they were receipts from other countries' digital taxes.

The self-assessment system in which the taxpayer performs the calculation, payment, and tax reporting by the taxpayer itself risks tax avoidance practices. To minimize this risk, the Directorate General of Taxation carries out law enforcement in the framework of supervision through tax audit activities. This study aims to analyze the effect of the effectiveness of the inspection on tax avoidance practices by using a moderated political connection because it is suspected that companies with a political link tend to be more aggressive in terms of tax planning. This study uses panel data of companies listed on the Indonesia Stock Exchange from 2016 to 2018. The study results conclude that tax audits effectiveness has a significant effect on tax avoidance practices, which means that the more influential the tax audit activities are, the lower the tax avoidance level.

The purposes of this study are to 1) study the history, process, and factors of the background of the conversion of wetland forests into palm oil plantations, 2) analyze the social changes that occur in the aspect of population (demography), which includes changes in population structure and processes of the population, 3) to analyze the social changes that occur in the socio-economic aspects of forest villagers concerning domestic economic conditions of the society and the contribution of forest resources to the community, 4) analyze the social changes that occur in the socio-cultural aspects of rural community that include the status and social roles, social stratification and social mobility. This research used a quantitative approach with the questionnaires which were analyzed by Wilcoxon Match Pairs, Differential test and quantitative analysis techniques Enumeration. This study was carried out in two villages: Antar Raya and Antar Jaya which are located in Marabahan, Kabupaten Barito Kuala. The results showed that: 1) the history and the process of changing over the peat swamp forests into oil palm plantations began to exist in both places since 2008. The peat boglands were converted into oil palm plantations which were formerly forests for public rice farming, and looking for Galam wood, rattan, and fish. The background factors of the function changes were among others: a) the untapped potential of peat swamp forests, so that local governments and entrepreneurs were willing to use the land, b) people who wanted to have more developed and prosperous lives; c) public expectations that the opening of employment opportunities as well as obtaining compensation or redressing land ownerships; 2) changes in society due to the conversion of the peat swamp forests into oil palm plantations, which caused social changes occur in the aspect of population (demographics); 3) social changes that occurred in the socio-economic aspects, among others: a) the state of the economy of the forest village communities; b) the role of forest resources for the community; 4) social changes that occurred in the socio-cultural aspects, namely a change occurs in status and social role, changes also occurred in the social stratification, and changes also occurred in the social mobility of families.

Tourism, especially hotels, is one sector that has felt the impact of the COVID-19 pandemic. To accelerate the economic recovery of the tourism sector, especially hotels, regulations are needed that can strengthen this change, both from regulations from the central and regional governments that can encourage hospitality to return to enthusiasm referring to health protocols. The purpose of this study is to examine the marketing strategy of the Cabin Sutomo hotel based on the new Yogyakarta tourism institutions. This research is descriptive qualitative, which is based on scientific studies, principles, and fundamental assumptions of science, by utilizing deductive reasoning supported by valid information and then processed for analysis through research principles. The collection method uses interviews and documentation. The results of the study explain the existence of Pergub Number 48 of 2020, the D.I. Government. Yogyakarta regarding Guidelines for Preparation, Guidelines for Implementation of Public Service Activities and Community Economics in the Special Region of Yogyakarta in the prevention and control of Covid-19 and the book Pranatan Anyar Plesiran Jogya, Guidelines for Adapting New Habits of Tourism DIY, encourage Hotel Cabin Sutomo to make changes to marketing strategies, through product aspects services and employees who pay attention to health protocols, prices with new normal jargon, increasing online (digital) promotions. With this measure in 2020 during the pandemic, room sales decreased by 22.7% compared to 2019. With this decline in sales, Hotel Cabin can still operate without reducing employees.Keywords: Marketing strategy, New institutions, Tourism