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Penyelesaian Utang Debitur dalam Keadaan Insolven: Perspektif Hukum Positif dan Hukum Islam Wahyuni, Wenni; Cahyani, Andi Intan; Suriyadi, Suriyadi; Anggara, Bayu
Shautuna: Jurnal Ilmiah Mahasiswa Perbandingan Mazhab VOLUME 5 ISSUE 1, JANUARY 2024
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/shautuna.v5i1.39666

Abstract

This study discusses the settlement of debts of debtors who are insolvent from the perspective of positive law and Islamic law, in providing answers related to how to postpone debt payment obligations to insolvent debtors. This research is a library research with a juridical-normative approach. The sources of data used in this research are laws, the Qur'an and Sunnah, in addition to the method of data collection and data analysis by collecting various literature both books and journals then observing and analyzing the data which is the object of research and then providing conclusions. In this study it was found that the postponement of debt payment obligations to insolvent debtors according to Law no. 37 of 2004 concerning Bankruptcy and Suspension of Obligations for Debt Payment is an alternative that can be taken by insolvent debtors who are certain to be unable to pay their debts so that the company is not bankrupted by the court on the condition that during the PKPU period the debtor must submit a peace plan in the form of an offer to pay the debt as a whole or some of its debts or can even restructure its debts to its creditors. Meanwhile, the perspective of Islamic law regarding the postponement of debt payment obligations to insolvent debtors is that this is mubah contained in the Word of Allah swt QS. al-Baqarah/2:280. in the verse it is said that if someone owes him in trouble then give a grace period until he gets relief.
The Influence Of Tax Knowledge And Tax Examination On Taxpayer Compliance With Tax Sanctions As A Moderating Variable AT KPP Pratama Binjai Suriyadi, Suriyadi; Syafrida Hani; Irfan
International Journal of Economics and Management Vol. 2 No. 01 (2024): IEM : International Journal of Economics and Management
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/iem.v2i01.31

Abstract

The level of taxpayer compliance at KPP Pratama Binjai has decreased in 2018, 2019 and 2021. Taxpayers can be said or considered compliant if the taxpayer pays and reports the tax payable in a timely manner. This study aims to examine and analyze the effect of tax knowledge and tax audits on taxpayer compliance with tax sanctions as a moderating variable at KPP Pratama Binjai. The research method used is quantitative. This research consists of population and sample. Where the population in this study were 76,017 taxpayers registered at the Binjai City Primary Tax Service Office and the sample in this study was 100 respondents. The data analysis technique used in this study is Structural Equation Modeling-Partial Least Squares (SEM-PLS) using SmartPLS software. The results of the study show that (1) Tax Knowledge has a significant effect on Taxpayer Compliance. (2) Tax Audit has a significant effect on Taxpayer Compliance (3) Tax Sanctions significantly moderate the effect of Tax Knowledge on Taxpayer Compliance. (4) Tax Sanctions significantly moderate the effect of Tax Audit on Taxpayer Compliance. (5) Knowledge of Taxes and Tax Audit is able to explain Taxpayer Compliance of 31.5%, the remaining 68.5% is explained by other factors.
Smart Farming On IoT-Based Aeroponik Systems Simanungkalit, Erwinsyah; Husna, Mardhiatul; Tarigan , Jenni Sari; Suriyadi, Suriyadi
Sinkron : jurnal dan penelitian teknik informatika Vol. 7 No. 1 (2023): Articles Research Volume 7 Issue 1, 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/sinkron.v8i1.11988

Abstract

The high population growth has an impact on all sectors, one of which has an impact on the agricultural sector as a result of the transfer of agricultural land. This diversion also has an impact on food supplies and ecosystem damage. To deal with these problems, it is necessary to seek the use of technology as a solution in the digitalization era. This research combines aeroponic plants with the help of Internet of Things (IoT) technology.This method has been used by many people to grow plants, especially short-lived vegetable crops such as lettuce, kale, spinach and other types. In planting using this method indoors it really requires special attention compared to planting outdoors. For example, the level of nutrient density, lighting, temperature and humidity in the room. But there are still some farmers or people who don't understand farming with an aeroponic system and how many benefits are felt. By using a smart system, the monitoring and supervision system for plants will get better, so thatfarmer or someone can get the result the more and the better the results by utilizing a piece of land that is not used or on the balcony of the house without having to bother renting other people's land. In order for the expected harvest to be abundant or even more, there are several conditions. Results obtained in this study is by monitoring aeroponic plants produce high quality vegetable crops compared to conventional systems that is.
Exploring social class dynamics in the novel "Laskar Pelangi": An in-depth analysis Wajdi, Majid; Purnomo, Subekhi Hadi; Mariam, Siti; Suriyadi, Suriyadi; Amrullah, Amrullah
Journal of Education, Social & Communication Studies Vol. 1 No. 1 (2024): January 2024
Publisher : PT. MAWAMEDIA JAYAMUSTA BUANASIHA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study goes into the intricate web of social class dynamics depicted in the Indonesian novel "Laskar Pelangi" by Andrea Hirata. Set against the backdrop of Belitung, the narrative unfolds the lives of a group of students as they navigate the challenges of education and dreams. The primary aim of this research is to dissect the nuanced portrayal of social classes within the novel, examining how they shape characters' identities, opportunities, and interactions. To achieve a comprehensive understanding, a qualitative approach is employed, involving close textual analysis of key passages and character interactions. The analysis focuses on identifying and categorizing the various social classes represented in the novel, exploring the factors that contribute to their formation, and elucidating the implications of these class distinctions on character development and societal structures. Themes such as education, economic disparities, and cultural influences are scrutinized to unravel the intricate threads that weave the social tapestry of "Laskar Pelangi." This study concludes by synthesizing the findings, offering a nuanced understanding of how social class dynamics are intricately interwoven into the narrative fabric of "Laskar Pelangi." The novel serves as a microcosm reflecting broader societal structures in Indonesia, shedding light on the complexities and challenges faced by individuals from different social strata. This exploration contributes to the broader discourse on literature and social class, emphasizing the relevance of such analyses in understanding the cultural and societal nuances depicted in literary works.