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The MSME's Loan Guarantee through KUR Program Implementation Create Fiscal Risk Yasin, Akhmad
Jurnal Kajian Ekonomi dan Keuangan Vol 18, No 1 (2014)
Publisher : Badan kebijakan Fiskal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31685/kek.v18i1.35

Abstract

This loan guarantee is awarded to viable MSMEs businesses (feasible) but they are not qualified to access credit/financing from banks (nonbankable). The implementation of the micro credit program involves three parties, namely the government, corporate underwriters, and banking. Results of this study is that the position of the government as the representative of the state in the context of business contracts included in the public legal action. Furthermore, public expenditure charged to the budget of income and expenditure (budget) in the form of state capital participation (PMN) and underwriting compensation (IJP) cause the transformation of the juridical laws from the state finances as public finance to privat finance of other legal entity. Fiscal risk would occur if the IJP increased funding requirements and the addition of PMN in guarantor state-owned enterprises (SOEs) are not sufficient so that resulting in the addition of a greater allocation of funds from the state budget. Under the provisions of the legislation of social welfare, fiscal risk status is a consequence of the law of state responsibility which has value, given the weighting of fiscal risk that promotes the interests and welfare of the community.
Community Participation in Transect on Development Planning Mustanir, Ahmad; Yasin, Akhmad
Jurnal Ilmiah Ilmu Administrasi Publik Vol 8, No 2 (2018)
Publisher : Program Pascasarjana Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (487.886 KB) | DOI: 10.26858/jiap.v8i2.7994

Abstract

This research is to know the use of Transect method as participatory planning method in finding of potency, problem visually and practice to the participatory development planning in Tonrong Rijang village, Baranti sub-district, Sidenreng Rappang regency. Additionally, by understanding the goal so, it can contribute as one of the methods which can be used in participatory development planning. The method can also help researchers in increasing their understanding and knowledge toward participatory development planning. The research methods in this study were observation, interview and literature study related to the research. Then, research technique in this study was Interactive Model of Analysis. This technique in analyzing qualitative data was conducted interactively and continuously to the end. Collection data, display data and conclusion drawing/verifying were activities in analyzing the data. The result of this research showed that Transect was a new thing in the society especially in a development planning. Interaction process in society which occurred in development planning was similar with Transect. This activity was similar when doing an accompaniment to other people in a specific event. However, dominant activity only happened in a deliberation which has been commonly conducted in a tradition.
Keterkaitan Kerahasiaan Bank dan Pajak: Antara Kepentingan Negara dan Pribadi Yasin, Akhmad
Jurnal Konstitusi Vol 16, No 2 (2019)
Publisher : Mahkamah Konstitusi Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31078/jk%x

Abstract

Bank sebagai lembaga keuangan, eksistensinya sangat tergantung dari kepercayaan masyarakat yang menjadi nasabahnya. Masyarakat telah memercayai bank sebagai institusi yang menyimpan dana nasabah, mengelola dan menyalurkan kembali kepada masyarakat dalam bentuk pinjaman atau kredit. Oleh karena itu, untuk menjaga kepercayaan nasabah tersebut, bank harus mematuhi ketentuan mengenai rahasia bank. Permasalahan dalam penelitian ini adalah mengetahui dalam kondisi bagaimana rahasia bank dapat diakses, pihak-pihak mana yang wajib menjaga kerahasiaan bank, adakah keterkaitan kerahasiaan bank dengan pajak, dan perlukah kerahasiaan bank yang terkait pajak dihilangkan. Penelitian ini menggunakan metode penelitian deskriptif kualitatif. Hasil penelitian mengungkapkan bahwa terdapat beberapa kondisi dimana rahasia bank boleh dibuka, tetapi tidak semua informasi dan data keuangan nasabah boleh dibuka di hadapan publik kecuali setelah adanya persetujuan dari Otoritas Pajak dan setelah mendapat laporan dari lembaga jasa keuangan di bawah pengawasan Otoritas Jasa Keuangan. Pembukaan rahasia bank diperbolehkan apabila berhubungan dengan kepentingan negara, seperti untuk kepentingan peningkatan kepatuhan masyarakat terhadap pembayaran pajak dan peningkatan penerimaan negara di sektor pajak.Banks as financial institutions, their existence is very dependent on the people’s trust who become their customers. The community has trusted banks as institutions that store customer funds, manage and channel back to the community in the form of loans or credits. Therefore, to maintain the customer's trust, the bank must obey bank secrets provisions. This research uses descriptive qualitative research method in the form of normative legal research and laws and regulations studies related to bank secrecy, derived from literature such as constitutional court decision, books, journals, articles, magazines, and websites. The results reveal that there are several conditions under which bank secrets may be opened, but not all financial information and data of the client may be disclosed in public unless after approval by the Tax Authority after receiving a report from a financial services institution under the supervision of the Financial Services Authority. The unveiling of bank secrecy is permitted when it comes to the interests of the state, such as for the purpose of increasing public compliance of tax payments and increasing state revenues in the tax sector. 
POTRET IRISAN BUMI DESA TONRONG RIJANG DALAM TRANSECT PADA PERENCANAAN PEMBANGUNAN PARTISIPATIF Mustanir, Ahmad; Yasin, Akhmad; Irwan, Irwan; Rusdi, Muhammad
Moderat Vol 4, No 4 (2018)
Publisher : Universitas Galuh Ciamis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (181.731 KB)

Abstract

Sangat penting mengetahui penggunaan metode Transect sebagai metode perencanaan partisipatif dalam penggalian potensi dan permasalahan secara visual serta praktek pada perencanaan pembangunan partisipatif di Desa Tonrong Rijang Kecamatan Baranti Kabupaten Sidenreng Rappang. Dengan metode Transect akan dapat diketahui gambaran irisan bumi Desa Tonrong Rijang untuk didiskusikan lebih lanjut dalam membuat sebuah perencanaan pembangunan. Metode yang digunakan dalam penelitian ini adalah dengan melakukan observasi, wawancara mendalam serta melakukan studi kepustakaan yang berkaitan dengan penelitian. Teknik yang digunakan dalam menganalisi penelitian ini adalah Analisis Data Model Interaktif. Teknik ini mengemukakan bahwa aktivitas dalam analisis data kualitatif dilakukan secara interaktif dan berlangsung secara terus menerus sampai tuntas, sehingga datanya jenuh. Hasil penelitian menunjukkan bahwa Transect merupakan hal yang baru dan tidak dikenal oleh masyarakat desa dalam sebuah perencanaan pembangunan. Proses interaksi sosial masyarakat terjadi dalam perencanaan pembangunan serupa dengan transect, seperti saat melakukan pendampingan kepada ‘pihak luar’ dalam kegiatan tertentu, tetapi kegiatan dominan hanya dalam bentuk musyawarah mufakat seperti yang telah lazim dan turun temurun dilakukan. Potret irisan bumi Desa Tonrong Rijang merupakan wilayah datar 100%. Sebagian besar wilayahnya berupa lahan pertanian, peternakan, dan perkebunan dengan tingkat kesuburan tanah rata-rata sedang. Luas wilayah Desa Tonrong Rijang ditaksir sekitar 340 ha/m2. Areal paling luas dipergunakan untuk persawahan yaitu sekitar 221,31 Ha/m2 dengan sawah irigasi teknis yang lebih luas dibandingkan sawah tadah hujan dan pemukiman seluas 41,28 Ha/m2. Hampir tidak ada lahan yang digunakan untuk kolam tambak ataupun lahan kritis. Kata Kunci: Irisan Bumi, Partisipasi Masyarakat, Partisipatif, Perencanaan Pembangunan, Transect