ENGLISH: \n \nBitcoin is one of digital currencies by cryptography as the basic system with the highest price in digital marketplace until 2018, so it becomes one of digital asset used to invest and becomes one of the most popular investment tools in society. But this phenomenon still become polemic because it has no explicit regulations yet. So, this research objectives are to know the mechanism of Bitcoin investment in society and the legal expert opinion towards it. \n \nThis research used empirical juridical method with sociological juridical approach. The analytical method is descriptive and concluded in inductive way that explained the result from specific to general. \n \nThis research results are the Bitcoin investment mechanism in society divided into mining and trading activity. In Islamic views, the legal expert opines that mining activity is allowed to do because there are two kinds of akad did in it and has no element of maysîr at all. Whereas, if does not be incompatible with sharia principal, Bitcoin trading is allowed to do. In positive law views, these two types of investment activity still had no explicit regulation yet. Although it can to be associated with some regulations such as Civil Code, The Currency Law, Electronic Information and Transaction Law, and Bank of Indonesia Regulation, it still need to regulate explicitly and written in specific role, either in regulation or fatwa forms, so it gives the legal certainty to society. Hopefully, this research provides the suggestion to government to law the vacuum of norm of Bitcoin. \n \nINDONESIA: \n \nBitcoin merupakan salah satu mata uang digital yang berbasis program kriptografi dengan harga tertinggi hingga tahun 2018 sehingga menjadi salah satu aset digital untuk berinvestasi dan menjadi salah satu sarana investasi paling popular di masyarakat. Namun, fenomena tersebut masih menjadi polemik karena tidak dinaungi oleh payung hukum yang jelas. Penelitian ini bertujuan untuk mengetahui mekanisme investasi Bitcoin yang dilakukan serta pandangan pakar hukum terhadap fenomena tersebut. \n \nPenelitian ini menggunakan metode yuridis empiris, dengan pendekatan yuridis sosiologis. Analisis yang digunakan bersifat deskriptif dan disimpulkan secara induktif yaitu dengan menguraikan kasus yang bersifat khusus dan disimpulkan secara umum. \n \n \nHasil penelitian yang diperoleh adalah mekanisme investasi Bitcoin yang dilakukan dapat berupa mining, dan trading. Dalam perspektif Islam, pakar hukum berpendapat bahwa aktivitas mining boleh untuk dilakukan karena terdapat dua akad yang berbeda selama melakukan prosesnya, dan tidak mengandung unsur maysîr. Sedangkan, trading Bitcoin boleh untuk dilakukan selama tidak bertentangan dengan prinsip syariah. Secara hukum positif, kedua aktivitas tersebut belum memiliki payung hukum yang jelas. Meskipun dapat dikaitkan dengan beberapa peraturan, seperti KUH Perdata, Undang-Undang Mata Uang, Undang-Undang ITE, serta Peraturan Bank Indonesia, investasi Bitcoin perlu untuk diatur secara tertulis dalam peraturan khusus yang berbeda, baik dalam bentuk peraturan perundang-undangan ataupun fatwa. Sehingga akan memberikan kepastian hukum terhadap masyarakat. Dengan adanya penelitian ini diharapkan dapat memberikan masukan pada pemerintah untuk menyikapi kekosongan hukum Bitcoin.
Historically, the means of payment has evolved from time to time. The current phenomenon is Bitcoin, claimed by its users as a means of future payments, that have been the major attention of many people, from people in business to students. The research question in this study was how the existence of Bitcoin as a medium of exchange is, and how its existence as a medium of exchange is viewed based on the maqāṣid al-syar 'īyah. This used the literature research method and the maqāṣidī approach by applying the tarjih maslahat method. The existence of Bitcoin as a medium of exchange is considered valid because of the 'urf recognition. However, it requires a legal status from the government because it is related to al-maslahat al-mmāmmah, the mafsadat (damage) value of Bitcoin is higher than its maslahat (benefit) value. Hence, it is concluded that Bitcoin is valid as a medium of exchange. Still, its use must be limited due to the mafsadat (harm) probability that is more dominant at the ḍarūriyyāt (primary needs) level, following the principle of "rejecting the harm is prioritized than realizing the benefit."
 Abstrak: Berdasarkan sejarah, alat pembayaran dari masa ke masa telah mengalami evolusi, pada saat ini terdapat sebuah fenomena yaitu fenomena Bitcoin yang diklaim oleh para penggunanya sebagai alat pembayaran masa depan yang telah banyak menyita perhatian orang mulai dari kalangan pengusaha hingga mahasiswa. Bitcoin memiliki beberapa kelebihan jika dibandingkan dengan alat pembayaran yang biasa digunakan, di antaranya yaitu sifatnya yang desentralisasi sehingga tidak ada pengendali pusat yang akan ikut campur di dalamnya. Sedangkan pada kebiasaannya, alat pembayaran di suatu wilayah berada di bawah pengawasan pemerintah karena alat pembayaran tergolong kepada kebutuhan primer yang menyangkut kesejahteraan umum. Pertanyaan penelitian dalam skripsi ini adalah bagaimana eksistensi Bitcoin sebagai alat tukar dan bagaimana keberadaan Bitcoin sebagai alat tukar berdasarkan maqāṣid al-syar‘īyah. Dalam penelitian ini penulis menggunakan metode penelitian kepustakaan dan pendekatan maqāṣidī dengan menerapkan metode tarjih maslahat. Keberadaan Bitoin sebagai alat tukar dianggap sah karena terdapat pengakuan secara ‘urf. Akan tetapi status sah tersebut perlu mendapatkan pengesahan pemerintah karena terkait dengan al- maslahat al-‘āmmah, nilai mafsadat pada Bitcoin lebih dominan jika dibandingkan dengan nilai maslahatnya. Dari paparan di atas disimpulkan bahwa keberadaan Bitcoin sah sebagai alat tukar, namun penggunaannya merupakan sesuatu yang harus dibatasi karena probabilitas mafsadatnya lebih dominan yang berada pada tingkat ḍarūriyyāt.. Hal ini sesuai dengan kaidah “menolak mafsadat di dahulukan dari pada mewujudkan maslahat.”
 Keyword: Eksistensi, Bitcoin, Maqāṣid al-Syar‘īyah.
Implementation of Law Number 28 Year 2009 About Local Taxes and Levies and Qanun of Nagan Raya Regency Number 13 Year 2011 About Land Tax Rural and urban sector buildings have regulated the tax system of rural and urban land building taxes that were originally a central tax now become tax region, this is a form of follow-up of regional autonomy and existing fiscal decentralization. The result of the tax management 100% (one hundred percent) goes to the local treasury so that there is no more tax revenue sharing to the central government. One of the supporting aspects of success is through community participation. This study aims to determine how the role of government in every process of making policy, strategy, communication dispute resolution and role as therapy in society. This research uses qualitative descriptive method, based on the data obtained from the results of this study is described with the sentence according to the category to conclude, the data in the form of observation, interview and documentation.The results of this study indicate that the role of local government to increase the participation of the people paying the rural and urban land tax building is done through efforts such as improving the tax and retribution services through the simplification of administrative systems and procedures, raising public awareness through socialization approach, impose a 2% penalty per month for taxpayers who are late in paying taxes on PBB-P2, improving the quality of employees or tax collectors, improving and structuring the procedures of the financial administration system to prevent errors, leaks or deviations from the use of funds thereby through efforts made by the Regional Government Nagan Raya District is running well. This can be proven through data obtained by researchers through the Regional Finance Management Agency of Nagan Raya District, the increase of the number of taxpayers and the UN-P2 revenue from 2014-2016 in Nagan Raya District.Keywords : The role, local government, public participation, tax land sector buildingrural and urban areas
ABSTRACT This study aimed to determine the ability of local revenue (PAD) to the regional finance of Musi Banyuasin Regency. The object of this research is Musi Banyuasin Regency. Data analysis technique used in this research was qualitative analysis technique. The results of this study indicated that the ratio of finance (Decentralization degree) showed that the ability of the original income of the district government of Musi Banyuasin could be said to be not good / independent. It was because the average comparison between Local Own Revenue (PAD) to the Total Revenue District Government of Musi Banyuasin less than 50%. Effectiveness ratio showed that on average from 2010 to 2014 amounted to 103.23%. This could be said to be effective because with the target set was worth more than 100%. With the realization of local revenues on average by 103.23%, the Local Own Revenue (PAD) of Musi Banyuasin Regency based on the ratio of the effectiveness of local revenue was good enough. The degree of Fiscal Autonomy (DOF) of 4.31% with very less criteria. This means that the tendency of the ability of local government of Musi Banyuasin Regency in self-financing activities of government administration, development and service to the community was still very low. Routine Capability Indicators (IKR) of Musi Banyuasin Regency from 2012 to 2014 were up down, on average Index Routine Capability (IKR) was 4.23% with very less criteria. This indicated that the Government of Musi Banyuasin Regency was dependent on the central government
Abstra k : Perkembangan perekonomian dunia khususnya di Indonesia tidak dapat dilepaskan dari unsur teknologi informasi. Perkembangan teknologi informasi akan berhubungan dengan seluruh bidang termasuk bidang keuangan. Mata uang kripto (Cryptocurrency) atau sering disebut dengan mata uang virtual/digital merupakan hasil dari sebuah perkembangan teknologi keuangan (financial technology). Mata uang digital mulai banyak digunakan sebagai alat pembayaran pada internet. Tujuan mata uang ini dibuat adalah untuk memberikan kemudahan dan keamanan dalam pembayaran. Dengan adanya teknologi Blockchain didalamnya, menjadikan membuat biaya transaksi menjadi lebih murah. Namun, Pemerintah dalam hal ini Bank Indonesia melarang transaksi dengan menggunakan uang digital/virtual karena memiliki dampak berbahaya terhadap Sistem Keuangan, Stabilitas Moneter dan Sistem Pembayaran di Indonesia. Penelitian ini menjelaskan dampak dari Cryptocurrency terhadap Perekonomian Indonesia dan sikap pemerintah terhadap teknologi yang ada didalamnya. Dari sisi teknologi yang ditawarkan, cryptocurrency merupakan perkembangan dari teknologi keuangan yang memungkinkan akan mengganti uang kertas menjadi uang digital dalam transaksi keuangan dimasa depan. Diharapkan pemerintah dapat mengkaji teknologi yang terdapat pada cryptocurrency dengan lebih mendalam sehingga kebijakan yang dibuat nantinya tidak melarang teknologi yang terdapat pada cryptocurrency serta memberikan pengetahuan kepada masyarakat agar lebih memahami tentang cryptocurrency. Kata Kunci : Blockchain, Cryptocurrency, uang virtual/digital, financial technology, internet
Nowadays people rely on many things in order to do daily activity. As time goes by, global economy has changed and has had significant growth. The form of money has also changed, from only being available in the physical form, such as coins and banknotes, now we have the digital form of money, otherwise known as virtual currency. This paper discusses about the legal status of Bitcoin as virtual currency in Indonesia according to Law Number 7 of 2011 regarding Currency Law. The author examines the problem by using normative legal research methods with descriptive approach. The data was collected from secondary and primary data and is used as supportive research data. The collected data is analysed using qualitative method. The result of this research is the legal status of Bitcoin as virtual currency in Indonesia according to Law Number 7 of 2011 regarding Currency Law has not been regulated yet. Therefore, the government of Indonesia needs to make a specific regulation to regulate Bitcoin in Indonesia.
Regional financial management is better when government supported with capability of adequate regional financial, so it’s can impact on improving services and community welfare. The government can do it, if government spending on services and community welfare, in the form of capital expenditure should get a relatively large portion. The purpose of this study is to determine the effect of regional financial performance to the allocation of capital expenditure. This research was conducted in all regency Province of Bali for the period of 2012-2016. The results of this study indicate that local financial performance as measured by the degree of fiscal decentralization ratio, regional financial independence, SiLPA financing rate, and the degree of BUMD contribution have a positive influence significantly to the allocation of capital expenditure. Meanwhile, the regional financial performance as measured by the ratio of the effectiveness of regional revenue, the efficiency of regional finance have a negative influance not significantly to the allocation of capital expenditure. Keywords: regional financial management, regional financial performance, capital expenditure
This paper discusses the mining-trading of cryptocurrency in Islamic law as a digital asset that has recently been traded in cyberspace. The value of cryptocurrency is soaring and fluctuation and it is influenced by the demand of buying and selling. Indodax.com is the official digital asset site in Indonesia that trades more than 13 digital currencies. As we know, digital currencies are not electronic money, even though the characteristic is similar. Starting from this, I analyze whether cryptocurrency is worthy of being value as money that has a certain value. Until now, the Indonesian government through Bank Indonesia has published regulation Number 16/8/PBI/ 2014, which explicitly prohibits using bitcoin and altcoin on financial transactions. Otherwise, MUI (Indonesian Ulema Council) has not issued a fatwa yet related to cryptocurrency. From here, I focuse on this study to the law of cryptocurrency in Islamic law. Bitcoin has advantages and disadvantages. Among its advantages are the user can use exchange or transaction without third service (bank), and it can be traded in merchandise shops. But, the disadvantages of bitcoin are mach more, such as fluctuating value every times, it is not listed as a commodity, it is not watched by Financial Services Authority (OJK), it presents the element of gharar (uncertainty) and maysir (gambling or bet), which makes it possible to be used for money laundering and drugs. On the other hand, until now, the Indonesian people have not considered that bitcoin as a treasure like gold or silver
Kelompok Keahlian Ilmu Kemanusiaan, Fakultas Seni Rupa dan Desain, Institut Teknologi Bandung, Asep Zaenal Ausop, Elsa Silvia Nur Aulia
Cryptocurrency is virtual money or digital money or electronic money in illusion world which has no any concrete thing. This cryptocurrency has many varieties such as Litecoin, Monero, Ether, Ripple, Ethereun, Qtum, Dash, Zcash, and Bitcoin. The safety of Bitcoin is protected by Blockchain technology but it has weaknesses such as no underlying asset, no authority, and responsibility. Moreover, the ownership of this bitcoin is anonymous, and the fluctuation of this Bitcoin values was very extreme and dominated by public opinion about marketing system. Therefore, the usage of this Bitcoin in the term of investation and bussiness transaction causes pro-contra from economical experts and ulama. This research is purposed to get a representation around Bitcoin technology its self and the validation for using Bitcoin in business transaction according to Islamic sharia. The used theory is the taxonomy bussiness of haram lidzatihi and haram lighayrihi from Jumhur Ulama and constructed by Adiwarman Abdul Karim. The method of this research is literature research; its resources are taken from Al Quran, Hadith Rasulullah, classical and contemporary books also online media. This research resulted the great revolusionarytechnology, but the usage of this Bitcoin as the investation of instrument contained maysir (gambling) and the instruments of bussiness transaction contained gharar. The law position is haram lighayrihi.
Uang merupakan alat tukar menukar yang sangat mudah dibawa kemana–mana dan tahan awet. Uang diciptakan untuk mempermudah masyarakat atau manusia dalam jual beli dimanapun berada dan kapanpun berada, karena itu kita harus mempergunakan uang dengan sebaik-baiknya. Pada tanggal 2 November 1949 merupakan hari ditetapkan uang menjadi mata uang resmi negara Indonesia yang diatur dalam Undang-Undang No 7 Tahun 2011 Tentang Mata Uang. Seiring berkembangnya jaman mata uangpun berkembang dan saat ini yang muncul adalah mata uang virtual (Bitcoin), pengertian bitcoin adalah sebuah mata uang virtual yang pertama kali dikembangkan pada tahun 2009, oleh Satoshi Nakatomo, (nama samaran), Pada tahun 2017 Pemerintah Indonesia berencana untuk melegalkan mata uang virtual didalam kegiatan transaksi di pasar modal untuk mengikuti perkembangan jaman dan meningkatkan ekonomi di Indonesia menurut Undang-Undang No 8 Tahun 1995 Tentang Pasar Modal adalah kegiatan yang bersangkutan dengan Penawaran Umum dan perdagangan Efek, Perusahaan Publik yang berkaitan dengan Efek yang diterbitkannya, serta lembaga dan profesi yang berkaitan dengan Efek, dalam hal ini identfikasi masalah dari pernyataan diatas adalah bagaimanakan legalitas mata uang virtual (bitcoin) dalam transaksi pasar modal menurut hukum di Indonesia dan bagaimanakah penggunaan mata uang virtual (bitcoin) dalam pasar modal dikaitkan dengan Undang-Undang Nomor 8 Tahun 1995 Tentang Pasar Modal. Hasil penelitian menyimpulkan bahwa Penerapan pengaturan mengenai legalitas untuk menggunakan Bitcoin sebagai mata uang di Indonesia sangatlah sulit karena dalam Undang Undang Nomor 7 Tahun 2011 Tentang Mata Uang sudah sangat jelas bahwa mata uang yang sah d Indonesia adalah rupiah, terlebih BI menyatakan larangan tentang penggunaan Mata Uang Bitcoin dan Bitcoin juga bukan merupakan mata uang atau alat pembayaran yang sah di Indonesia. Penggunaan mata uang Bitcoin di pasar modal akan sangat terkendala karena PT Bitcoin Indonesia harus menyerahkan semua kewenangan dan pengaturan mata uang Bitcoin kepada Otoritas Jasa Keuangan sebagai lembaga pengawas pasar modal dan PT Bitcoin Indonesia juga harus menjadi Bank Kustodian karena Bank Kustodian adalah lembaga penyimpanan dan penyelesaian, perusahaan efek, atau bank umum yang telah mendapat persetujuan Bapepam.
Julius Cancer Zain, Gema Tedja Nugraha, Raden Didiet Rachmat Hidayat, Tenaka Budiman · 5 authors
Since Indonesia is the country with the largest Muslim population, the demand for halal products is increasing. Indonesia has not taken the advantage of these opportunities, such as, the implementation of supply chain activities were not integrated with stakeholders like suppliers, factories, transportation, logistics and retailers. This is what has happened in PT Multi Terminal Indonesia warehousing with their halal storage. This paper explains the problem with a private blockchain technology that will help the integration and transparency of every data activities from stakeholders. This paper uses SWOT analysis and Qualitative research to determine the impact and to clearly describe the application of this system. The result of the analysis of the occurrence of collaboration between stakeholders in halal supply chain activities is synergistic and transparent. The use of the Private Blockchain will increase customer trust in halal products which raises awareness of the importance of halal supply chain. Moreover, private blockchain in transportation and logistics activities can be accessed by the customer through smartphones QR code to achieve lean logistics. It changes the mindset of consumers to switch and believe in using products based on the Halal supply chain so that Indonesians escape from the current issue of religion. The writers’ propose is to manage the Halal supply chain with the Private Blockchain in Indonesia by the Government,in this case the designated State-Owned Enterprises (SOEs). To introduce this system the government must socialize the above and below the Line.
The logical consequence of the concept of regional autonomy is the presence of fiscal decentralization. The independence of rural communities in the formulation of programs for the administration of governance and development at the village level becomes the space of urgency of village financial management, because substantially, through the enormous financial support Central Government, Provincial Government and Regency / City Government, the village is required to be able to organize governance and development implementation properly and correctly. Furthermore, increasing public demand for good governance has encouraged the central government and regional governments to implement public accountability. Krina describes accountability as a principle that guarantees that every administration activity can be accounted openly by the perpetrator to those affected by the implementation of the policy. Based on the problem, the paper builds on literature reviews covering various dimensions of Open Government and its applicability to village finance to build the empirical evidence and the frameworks. \nKeywords—Transparency, Village Finance system, Open \nGovernment Partnership
With the ongoing reformation and now with the enactment of Law Number 23 Year 2014 on Regional Government, the regional development is directed to several development policies that describe the change of development and regional development as well as the management of financing through the reorganization of government institutions and local officials in carrying out their duties and functions in order to realize the implementation of democratic and decentralized development Innovation becomes a necessity that needs to be done so that the existence of government becomes meaningful. The hallmark of successful innovation is the creation and utilization of new processes, new products, new services and new delivery methods, resulting in significant improvements in efficiency, effectiveness and quality being meaningful to the public. Innovation of tourism becomes a necessity that must be done by local government in the development of investment and increase of regional income. In the development of tourism district Purworejo has been able to prepare a master plan for tourism development. Aspects used in the development of tourism include the marketing of the potential of tourism, management of tourism potential, development of tourism destinations, the development of tourism marketing, and the development of the tourism industry Keywords: Innovation, local, development, tourism
Community-based Tourism Development and Sustainability
<p><em>The purpose of this study was to determine the level of financial capability in Pamekasan in order to support the implementation of regional autonomy. This study took place in the Finance and Asset Management Agency Pamekasan </em><em>regency</em><em>. While the data used in this study is the financial data in the budget Finance and Asset Management Agency Regions 2011-2015 fiscal year. The data collection techniques is to study literature and documentation</em></p><p><em>This research method is descriptive quantitative, using financial ratios, ie the ratio of local financial independence, the ratio of the degree of decentralization, local financial dependency ratios. </em></p><em>The results of the analysis conducted of data obtained as follows: Based on the ratio of local financial independence shown by the average ratios are 36.53%% remained between 25% - 50% are categorized as instructive meaningful relationship patterns Pamekasan government's ability to meet funding needed to perform the duties of Government, Development and Social Services community is still relatively low despite the years has increased and decreased. The degree of decentralization ratio only has an average of 6.4%. this means that the level of financial independence still low Pamekasan in implementing autonomy. Based on the area of financial dependency ratios averaging 19% are in scale interval, 10.01 to 20.00% this means that This means revenue (PAD) has a dependency large enough to cover immediate expenses and Pamekasan government still depends on the source financial receipts from central government and provincial transfers.</em>
Perkembangan teknologi sejalan dengan berkembangnya e-commerce, khususnya dalam sistem pembayaran dan alat pembayaran. Bitcoin sebagai salah satu mata uang virtual berbasis kriptografi yang digunakan sebagai alat pembayaran oleh komunitas tertentu mengalami perkembangan yang sangat signifikan sejak kemunculannya tahun 2009. Di Indonesia bitcoin dapat digunakan sebagai alat pembayaran dalam transaksi komersial, akan tetapi belum ada regulasi yang mengatur penggunaan bitcoin sebagai alat pembayaran di Indonesia. Hal ini akan menimbulkan berbagai permasalahan hukum, antara lain terkait aspek perlindungan hukum, pengawasan pemerintah terhadap penggunaan bitcoin di Indonesia dan penerimaan negara. Skripsi ini membahas mengenai implikasi dari tidak adanya pengaturan mengenai bitcoin di Indonesia dan perlindungan hukum bagi pengguna mata uang virtual bitcoin sebagai alat pembayaran dalam transaksi komersial di Indonesia dan Singapura. Penelitian ini menggunakan metode penelitian hukum normatif. Penulis menggunakan bahan hukum primer, sekunder, maupun tersier dengan menggunakan pendekatan kualitatif. Penelitian ini juga menggunakan prinsip tanggung jawab negara untuk melindungi sebagai pisau analisis. Perkembangan bitcoin di Indonesia berimplikasi kepada perlunya pemerintah untuk mengambil sikap berupa pengakuan terhadap penggunaan bitcoin sebagai alat pembayaran di Indonesia mengingat Indonesia selaku negara memiliki tanggung jawab untuk melindungi warganya dari segala bentuk ancaman yang dapat ditimbulkan dari tidak adanya pengaturan mengenai penggunaan bitcoin di Indonesia.
<p>Di Indonesia, bitcoin merupakan bentuk mata uang digital (e-money) dan alat transaksi pembayaran yang sudah digunakan oleh sebagian masyarakat. Hal tersebut perlu mendapatkan perhatian, khususnya dari Bank Indonesia. Lain dari pada itu, pengawasan yang dulu sepenuhnya dilakukan oleh bank sentral yaitu Bank Indonesia, sekarang diambil alih oleh OJK (Otoritas Jasa Keuangan). Sehingga Bank Indonesia pun hanya memiliki wewenang untuk mengatur dan mengontrol peredaran mata uang saja. Sejak sebagian tugas dan wewenang Bank Indonesia diambil alih oleh OJK (Otoritas Jasa Keuangan), banyak hal yang belum tercover seperti adanya fenomena baru dalam bidang keuangan dalam hal permodalan, investasi, peredaran mata uang, dan lain-lain. Selain belum ada payung hukum terhadap bitcoin, yaitu semakin merebaknya transaksi yang menggunakan bitcoin yang dilakukan dalam transaksi e-commerce. Sehingga dari segi keamananannya juga perlu dipertanyakan, maka dari itu perlu ada regulasi dan pengawasan secara khusus terhadap bitcoin, dan masyarakat tidak akan merasa dirugikan. Jika dilihat dalam perspektif hukum Islam, bahwa yang berkaitan dengan penerbitan uang sebagai alat transaksi di suatu negara, merupakan masalah yang dilindungi oleh kaidah-kaidah umum dalam syari’at Islam. Oleh sebab itu, penerbitan uang dan penentuan jumlahnya merupakan hal-hal yang berkaitan dengan kemaslahatan umat. Aspek lain yang menjadi pertimbangan dalam penggunaan bitcoin yaitu apakah dari sisi kemadharatannya yang lebih besar ataukah manfaatnya yang diambil jika digunakan sebagai mata uang dan alat transaksi, bahkan sebagai komoditas sekalipun. Sehingga yang menjadi fokus dalam penelitian ini adalah penggunaan bitcoin sebagai mata uang (currency) dan alat transaksi dengan menggunakan pendekatan dan pengkajian hukum Islam.</p>
The development of the virtual world has penetrated the world of national borders. Not only unlimited distances but applicable laws in cyberspace are increasingly not bound by the laws of the state. In buying and selling in cyberspace, especially the internet, money that is used is no longer monotone in currency issued by a particular country but has created a payment system that does not require legitimacy of a country. The most phenomenal emergence of Bitcoin is that its use as currency in a purchase transaction has been appointed exceeds a country's currency. Several countries in the world have determined stance against the imposition of BitCoin, some accept and some refuse. Indonesia has not determined a clear stance for the development of new Bitcoin in Indonesia limited to the internet world and not stray into the real world. Keyword : Relevance, Law no. 7 In 2011, the Virtual Currency, Phenomenon, BitCoin, Indonesia
Decentralization is one of the authorities given to the region in managing their own household. Villages are considered as areas that have an important role in assessing the success of a state. For that is needed to be a independence for the village in managing its own finance. One of the authorities is trough the village fund allocation. The village fund allocation is the financial gain of the village from the district trough the village stash. The village fund allocation is very important because the policy of the village fund allocation is in line with the regional autonomy agenda where the village is the basis of Decentralization. However, in the course of the village fund allocation still found the problems of not achieving the objectives of its in financing the empowerment and development of the village, because the village fund allocation is only used as a source of income for the village head and village apparatuses plus no control of the village community. For that, its needed the supervision of the village community itself.
Abstract — Many things can be used as a medium of exchange in economic transactions, the most common is the currency, ie banknotes or coins. The new technology, known as criptocurrency, provide more benefits for no cost administrative services, without intermediaries, without delay. Criptocurrency although development is very significant but not many countries legalized it as legal tender. This study uses literature review to find out more about the extent to which criptocurrency acceptance in society. In Indonesia, cryptocurrency not recognized as legal currency because there are no laws that govern them. But the number of merchant cryptocurrency already very much and spread in almost all parts of Indonesia, both for online and offline businesses. Keywords : Criptocurrency, BitCoin, Digital Currency ABSTRAK — Banyak hal dapat digunakan sebagai alat tukar dalam transaksi ekonomi, yang paling umum adalah uang kartal, yakni uang kertas ataupun uang logam. Teknologi baru yang dikenal dengan criptocurrency , memberikan lebih banyak keuntungan karena tanpa biaya jasa administrasi, tanpa perantara, tanpa penundaan. Criptocurrency walaupun perkembangannya sangat signifikan namun belum banyak negara melegalkannya sebagai alat tukar yang sah. Penelitian ini menggunakan metode literature review untuk mengetahui lebih dalam tentang sejauh apa penerimaan criptocurrency di masyarakat. Di Indonesia, cryptocurrency belum diakui sebagai mata uang yang sah karena belum adanya hukum yang mengaturnya. Namun jumlah merchant cryptocurrency sudah sangat banyak dan tersebar hampir di seluruh wilayah Indonesia, baik untuk usaha online maupun offline . Kata Kunci: Criptocurrency, BitCoin, Digital Currency
As an implementation of decentralized development, village financial management (VFM) is a financing model in a way to closer the needs of development at the village level. Theoretically, the successful objectives achievement of this authority delegation is if VFM can be done efficiently and effectively. This study aimed to analyze these efficiency and effectiveness of VFM and analyze factors inhibiting. The results showed that 1) VFM in Asahan district has not implemented both efficiently and effectively that shown from the weak implementation of both good governance principles and continuous improvement and, 2) Factors inhibiting the efficiency and effectiveness of VFM are, (i) lack of musrenbang transparency specifically the quality of information, access to information, the transparency mechanism of information and the level of information disclosure, (ii) lack of budgeting transparency, in particular the level of information disclosure, access to information and quality of information, (iii) lack of supervision transparency in particular the level of transparency, information quality and information access, (iv) the weak of oversight participation, especially the satisfaction level of participation and involve the community, and (v) lack of monitoring accountability in particular public complaints mechanism, access to the audit report and the responsibility structure.
<em>The growth of national economy encourages a significant change in the financial sector, especially a means of payment. Starting from the barter, the means then changes to be the goods or commodities, and finally the metal and paper as a raw material of money. The form of money as a means of payment continuously changes namely in the form of checks and transfer form that allow payment through transferring funds from the account balances among financial institutions, especially the banks. The economic need continuously grows so that it shifts the ways of trade transactions from conventional to internet based one that is known as e-commerce. One of the International online payment means required in an e-commerce transaction is Bitcoin. Bitcoin is an electronic coin that uses a system of peer-to-peer network that is open source. Bitcoin is not a virtual coin and not the legal means of payment in Indonesia. The legal means in Indonesia is the rupiah. It has been described in Article 1 section (2) of Act No. 7 of 2011 on Currencies that the the coin used for payment transactions in Indonesia is the rupiah.</em>
Tax is the main source of state revenues where the activity of countries such as national development funded by tax is difficult to do if there is no revenue from tax sector. To make the effectiveness of development equity, decentralization from the central government to supervise and arrange directly about affairs in the regions is needed that policy, planning, implementation, and financing are given to the regional government. The purpose of this research is to find the influence of the knowledge and understanding of taxpayers about rules taxation, the awareness of taxpayers, the quality of services, and the tax penalty toward taxpayers’ compliance. The method used in this research is explanatory research. Accidental sampling technique is used by spreading questionnaires to one hundred taxpayers’ vehicles registered in Kantor Bersama Samsat Kota Malang . The techniques of data analysis used are the statistical descriptive and multiple of linear regression analysis. The research result indicates that the variable of knowledge and understanding of taxpayers about the rules of taxation, awareness taxpayers, quality of services, and tax penalties have significant impact toward the compliance of taxpayers’ motor vehicles registered in the office . Keywords: taxpayers, tax revenue, local taxes, vehicles, compliance ABSTRAK Pajak adalah sumber utama dari penerimaan negara dimana kegiatan negara seperti pembangunan nasional yang dibiayai dari pajak sulit dilaksanakan jika tidak adanya penerimaan dari sektor pajak. Dalam rangka efektifitas pemerataan pembangunan, Disentralisasi dari pemerintah pusat untuk mengawasi serta mengatur secara langsung urusan urusan di daerah sangat dibutuhkan, sehingga kebijakan, perencanaan, pelaksanaan, dan pembiayaan diberikan kepada pemerintah daerah. Tujuan penelitian ini adalah untuk mengetahui pengaruh variabel pengetahuan dan pemahaman wajib pajak tentang peraturan perpajakan, kesadaran wajib pajak, kualitas pelayanan, dan sanksi perpajakan terhadap kepatuhan wajib pajak . Metode yang digunakan dalam penelitian ini adalah explanatory research. Acci dental sampling digunakan dalam penelitian ini dengan menyebarkan kuisioner kepada 100 orang wajib pajak kendaraan bermotor yang terdaftar di Kantor Bersama Samsat Kota Malang. Teknik analisis data yang digunakan yaitu analisis statistik deskriptif dan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa variabel pengetahuan dan pemahaman wajib pajak tentang peraturan perpajakan, kesadaran wajib pajak, kualitas pelayanan, dan sanksi perpajakan mempunyai pengaruh yang signifikan terhadap kepatuhan wajib pajak kendaraan bermotor yang terdaftar di Kantor Bersama Samsat Kota Malang. Kata Kunci: Wajib Pajak, Penerimaan Pajak, Pajak Daerah, Kendaraan Bermotor, Kepatuhan
Research is moving on from the early observations that the existence of symptomsdecrease acceptance of original income area (PAD) the effect on the low success ofthe Organization of the autonomous region, particularly in North Halmahera Regency. Thus, this research aims to know the ada-tidaknya the influence of Regional financial capability against the success of the Organization of the autonomous region of North Halmahera Regency. Methods of descriptive and quantitative approaches used to solve problems in this research. A simple random sample set as many as 60 employees at the same time as the respondent. Data collection is done with the interview techniques, observation and documentation in order to capture data and secondary data promer. To analyze the data applied statistical methods descriptive statistics and inferensial with the technique of percentage, simple linear regression and correlation. Research results show that the positive effect of the regional financial capabilities and significantly to the success of the Organization of the Autonomous Region of North Halmahera Regency with the degree of determination of 92.7%. However, the ability of the financial area of North Halmahera Regency still categorised less as seen from the ratio of independence, fiscal decentralization and index capabilities resulting in a routine yet optimal achievement of the success of the Organization of the autonomous region which was only categorised. Referring to the results of the findings in this research, then it is seen necessary to give some suggestions, as follows: (1) it is recommended that the regional Government of North Halmahera Regency dig resources potential, such as PAD tourism which has not been optimally managed, in addition to streamline receipt PAD resources.(2) the need to study more about the setting of the target PAD based on the real potential that is available.