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Asas Kepastian Hukum Dalam Perpajakan Di Indonesia Bonaraja Purba; Hasyim Hasyim; Ine Febrianti Siregar; Rifka Fauziah Batubara; Ruth Septaria Hutapea; Sinta Rahmawati
JURNAL RISET MANAJEMEN (JURMA) Vol 1 No 2 (2023): June : Jurnal Riset Manajemen
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1250.432 KB) | DOI: 10.54066/jurma.v1i2.258

Abstract

Law is a rule for humans, so the implementation of the law must be carried out to provide benefits, usefulness for the community in society. People who get good and right treatment will create a peaceful state of affairs. The law can protect the rights and obligations of each individual which are solid and manifest in general. There are three objectives of law, namely justice, benefit and legal certainty. Justice is the main thing of the three things, but it does not mean that the other two elements can be simply ignored. Good law is law that is able to synergize these three elements for the welfare and prosperity of society. The research method used by the author is Normative Juridical, with data collection tools through library research. The results of the research show that legal certainty is a guarantee that the law is enforced, that those entitled according to law can obtain their rights and that decisions can be implemented. Legal certainty is a justifiable protection against arbitrary actions which means that someone will be able to get something that is expected in certain circumstances.
Faktor-faktor Yang Mempengaruhi Permintaan Gula Pasir di Sumatera Utara Tahun 2016 – 2022 Rifka Fauziah Batubara; Noni Rozaini
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 2 (2023): Juni : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i2.1374

Abstract

This study aims to find out how the factors affect the demand for sugar in North Sumatra in 2016 – 2022. Geographical conditions in Indonesia which have the potential to produce sugar cane plants make Indonesia a country that has the potential to become the largest sugar producer in the world. Granulated sugar is a source of nutrition in foods made from sugarcane juice and crystallized to form sand-like powders. One of the food raw material crops that has the most important position in agricultural development is sugarcane. Sugar cane is a plant that produces a staple food, namely sugar. Planting sugar cane to overcome the low production of sugar in Indonesia. Sugar is an important commodity for the people of Indonesia including the province of North Sumatra, even sugar is also important for the world community. The benefits of sugar can be seen as a source of calories for the community apart from corn, rice and tubers, sugar is also one of the staple food ingredients. The need for sugar in North Sumatra is not only to meet the basic needs of the community, but sugar is also the main sweetener used as a raw material in the food and even beverage industry.
Analisis Pengaruh Inflasi, Investasi, Dan Pengangguran Terhadap Kemiskinan Di Sumatera Utara Tahun 2001-2020 Rifka Fauziah Batubara; Sinta Rahmawati; Sophia Hanum
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 2 (2023): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i2.1303

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis Pengaruh Inflasi, Investasi, dan Pengangguran Di Sumatera Utara Pada Tahun 2001-2020. Jenis data yang digunakan dalam penelitian ini adalah data sekunder. Data sekunder merupakan sumber data penelitian yang diperoleh peneliti secara tidak langsung melalui media perantara (diperoleh dan dicatat oleh pihak lain). Data sekunder umumnya berupa bukti, catatan atau laporan historis yang telah tersusun dalam arsip yang dipublikasikan dan yang tidak dipublikasikan. Setelah data terkumpul maka akan dilakukan analisis data dengan menggunakan perangkat komputer melalui program aplikasi Eviws versi 10. Analisis data tersebut dilakukan untuk dapat mengetahui sejauh mana variabel bebas (X1) Tingkat Inflasi, (X2) Investasi,(X3) Tingkat Pengangguran dan (Y) Kemiskinan dengan menggunakan model regresi Error Correlation Model (ECM) untuk mengetahui pengaruh Variabel pada jangka panjang maupun jangkap endek. Hasil dari Analisis ECM atau hasil analisis jangka pendek menunjukan bahwa hanya variabel investasi yang berpengaruh signifikan dan negative terhadap kemiskinan di Sumatera Utara. Sedangkan hasil dari Model jangka panjang atau regresi linier berganda menunjukan bahwa variabel investasi dan pengangguran memiliki pengaruh yang siginifikan terhadap Kemiskinan di Sumatera Utara