PENERAPAN HUKUM TERHADAP AHLI WARIS PENGGANTI BERDASARKAN HUKUM ISLAM DI SAMARINDA

ABSTRACT This thesis is the result of a study entitled “Application Of  Law Against Substitute Heirs Based on Islamic Law in Samarinda”. This study aims to address the following issues: (1) How is the application of the law to substitute heirs based on Islamic law (2) What are the reasons underlying the enactment of the successor heirs. This type of research is a legal research with normative juridical approach method, namely legal research conducted by prioritizing examining library materials or document called secondary data, in the from of primer, and secondary legal materials. The research specification is descriptive, which aims to provide and overview carried out using qualitative methods from legal theories and legal doctrines and the opinions of Islamic legal expert. The results of the research carried out it can be concluded that based on article 185 of the compilation of Islamic law that the replacement of heirs can occur in the straight down line or a straight line to the side, whit a portion no larger than the heirs he replaced. A surrogate heirs occur when the heirs has passed away first from an heirs, and must have a legitimate nasab ( offspring ) with the testator. Keywords : Islamic Inheritance law, Civil Code Inheritance Law, Subsitusite Heirs

SYNTHESIS OF 4’-ALLYLBENZO-3N-CROWN-N ETHERS AND THEIR MASS SPECTRA COMPARED WITH BENZO-3N-CROWN-N ETHERS

Synthesis of 4’allylbenzo-3n-crown-n ethers was carried out by reacting demethylated eugenol with α,ω-dichloro-oligoethylene glycols in 1-butanol under basic condition. The mass spectra of 4’allylbenzo-3n-crown-n and benzo-3n-crown-n were investigated by mass spectrometry using electron impact under 70 eV of electron bombardment as ionisation method. The difference between the group of compounds is only the present of allyl moiety as a side chain at the other side of benzene ring. The first group consisting of four compounds (n= 4,5,6 and 7) are the products of synthesis from eugenol precursor while the reference consist of three compounds (n= 4,5, and 6). The mass spectra of the first group show m/z = 176 as the base peak except 4’allylbenzo-12-crown-4 base peak is the molecular ion with m/z= 264. Peak of m/z = 176 has the structure of stable 1,4-dioxane-like . The presence of allyl group at position 4 of the benzene ring show significant effect to mass spectra pattern especially to 4’allylbenzo-12-crown-4. While the three compounds of the second group gave m/z= 136 as the base peak. This ion has similar structure as 1,4-dioxane-like mentioned earlier. In general it can be said that the mass pattern of the studied compounds come from the cleavage of the polyether rings according to M-nx44, where mass of 44 is C2H4O (ethylene oxide-like). The allyl side chain is more stable than the polyether rings under the investigated ionisation. The same case happened to eugenol as well as to safrol where the base peak is the molecular ion.Keywords: allyl-benzo-crown ethers, mass spectra, electron impact ionisatio

Studi Analisis Mekanisme Penerapan Manajemen Resiko Pembiayaan Murabahah di BPRS Ben Salamah Abadi Purwodadi

Tugas Akhir dengan judul Studi Analisis Mekanisme Penerapan Manajemen Resiko Pembiayaan Murabahah di BPRS Ben Salamah Abadi Purwodadi di latarbelakangi oleh Bisnis merupakan suatu aktivitas yang selalu berhadapan dengan risiko. Dengan memperhatikan tingkat persaingan industri perbankan yang semakin ketat, institusi yang terlibat dalam industri itu harus mampu menunjukkan daya saing yang tinggi. Tingkat risiko bisnis dan pengelolaan risiko akan menjadi faktor yang menentukan dalam perkembangan perbankan syariah dalam menghadapi persaingan secara global. Kemudian dari pada itu, sebagai upaya meningkatkan lembaga perbankan yang sehat dan efisien, maka Bank Indonesia sebagai regulator mengeluarkan peraturan yang membahas tentang penerapan manajemen risiko. Yaitu dengan dikeluarkanya PBI No.5/8/PBI/2003 tentang penerapan manajemen risiko untuk bank umum, kemudian disusul dengan PBI No.7/25/PBI/2005 tetang sertifikasi manajemen risiko yang selanjutnya di lengkapi dengan PBI No.8/4/PBI/2006 tentang penerapan Good Corporate Gavenance dan terakhir sebagai bentuk keseriusan Bank Indonesia akan manjemen risiko kemudian di keluarkan PBI No. 13/23/PBI/2011tentang penerapan manajemen risiko bagi Bank umum Syariah dan Unit Usaha Syariah. Dengan mengambil rumusan masalah 1) Bagaimana Penerapan Manajemen Resiko Pembiayaan Murabahah di BPRS Ben Salamah Abadi Purwodadi? Dan Bagaimana Kesesuaian Penerapan Manajemen Resiko Pembiayaan Murabahah di BPRS Ben Salamah Abadi Purwodadi dengan Peraturan Bank Indonesia Nomor 13/23/PBI/2011?. Hal tersebut bertujuan untuk mengetahui bagaimana teknis penerapan manajemen resiko pembiayaan di BPRS ben Salamah Abadi Purwodadi serta kesesuaianya dengan PBI No. 13/23/PBI/2011. Tugas Akhir ini merupakan jenis penelitian kualitatif. Sumber data diperoleh dari data primer (secara langsung) adalah dari hasil penelitian lapangan (field research) yaitu wawancara dengan beberapa pihak manajemen BPRS ben Salamah Abadi Purwodadi, observasi dan dokumentasi. Serta data sekunder yaitu berupa literature yang relevan dengan permasalahan yang dikaji. Teknik analisis data menggunakan pendekatan deskriptif analisis untuk menggambarkan keadaan secara nyata tentang penerapan manajemen resiko dan kesesuaianya denga Peraturan bank Indonesia. Dari hasil penelitian dapat diketahui bahwa Penerapan manajemen risiko pembiayaan di BPRS Ben Salamah Abadi Purwodadi merupakan bentuk kepatuhan akan Peraturan Bank Indonesia sebagai regulator. Hal tersebut dapat dilihat dengan penerapan prinsip kehati-hatian yang diterapkan oleh BPRS Ben Salamahh Abadi Purwodadi dengan prosedur pembiayaan yang kompleks dan sangat hati-hati

WHAT DOES THE FEMALE-DOMINATED, ENGLISH LANGUAGE EDUCATION STUDENT BODY IMPLY? A LITERATURE REVIEW FOR A STUDY ON STUDENTS’ CHOICE OF ACADEMIC MAJOR AND FUTURE CAREER SEEN FROM A GENDER PERSPECTIVE

In an undergraduate English Language Education Study Program at a major education university in Makassar, South Sulawesi Province, Indonesia, a large female-dominated student body has been a phenomenon each year’s intake, at least in the last decade or so. In fact, the same phenomenon has occurred in the whole Faculty of Languages and Literature and the English Department where the English Language Education Study Program is a part of. There is a dearth in the current literature on gender and English language teaching, however, to explain such a phenomenon and address the fundamental question “What does the large English Language Education Study Program female student body imply?” and a number of specific questions (e.g. “What makes English Language Education Study Program attractive to more female than male high school graduates?”). Using a gender perspective, this paper presents a literature review for a research study proposed to address the above and other relevant issues

GREEN CHEMISTRYAPPLICATION FOR THE SYNTHESIS OF (1)-N-4\u27-METHOXYBENZVL-1,1O-PHENANTHROLINIUMBROMIDE

ABSTRACT A simple, energy-efficient, and relatively quick synthetic procedure for the synthesis of (1)-N-4\u27- methoxybenzyJ-1,10-phenanthroliniumbromide, based on green chemistry principles has been carried out. The synthesis was started by solvent-free reduction of p-anisaldehyde with NaBH4to give 4-methoxybenzyl alcohol in 98% yield to be followed by solvent-free treatment of the resulted alcohol with PBr3 to yield 4-methoxybenzyl bromide (86%). Furthennore, the obtained bromide was reacted with 1,10-phenanthrolinein acetone at reflux for 12 h to give the phenanthrolinium salt target in 68%yield. Keywords:green chemistry, p-anisaldehyde,(1)-N-4\u27-methoxybenzyl-1, 1Q-phenanthroliniumbromid

Analisis Efektivitas Kebijakan Transfer Pricing Dalam Menangkal Penghindaran Pajak Pada KPP Madya Jakarta Pusat Tahun 2018- 2019

Taxes are one of the largest sources of state revenue in Indonesia apart from the oil and gas and non-oil and gas sectors. As one of the sources of state revenue, taxes are placed in the top position as the main source of revenue in increasing the state treasury. This is reflected in the posture of the 2018 State Budget, that tax revenue was targeted at IDR1,618.1 trillion of the total State Revenue Budget of IDR1,894.7 trillion (www.kemenkeu.go.id/apbn2018). As a solution to the problem, the government establishes a transfer pricing policy in supervising taxpayer. This research was conducted with the aim of analyzing the effectiveness of the transfer pricing policy in counteracting tax avoidance at Central Jakarta Intermediate Tax Office as well as inhibiting and supporting entities in the transfer pricing policy. This study used a qualitative method with a descriptive approach. Data collection was carried out through interviews, observation, and documentation. The research subject was the Central Jakarta Intermediate Tax Office. The results showed that the effectiveness of the transfer pricing policy in preventing tax avoidance on the research subjects was quite good; however, there were still complaints regarding the transfer pricing documents. The inhibiting entities were the lack of policy dissemination, level of knowledge and ability of taxpayers, while the driving entities were good taxpayer compliance, firmness of the DGT, and good communication. The conclusion that can be drawn is the effectiveness of the transfer pricing policy that has been implemented has been quite successful because it meets the indicators of the theory used and the achievement of policy goals and objectives