JUHANPERAK https://ejournal.uniks.ac.id/index.php/PERAK <p><strong><em>Juhanperak </em></strong>adalah jurnal mahasiswa yang diterbitkan oleh Fakultas Ilmu Sosial Universitas Islam Kuantan Singingi (UNIKS) E-ISSN: 2722-984X dan P-ISSN : 2745-7761. Jurnal ini menerbitkan artikel penelitian <em>(research article)</em>, artikel telaah/studi literatur <em>(review article/literature review)</em>, laporan kasus <em>(case report)</em> dan artikel konsep atau kebijakan <em>(concept/policy article)</em>. Jurnal Mahasiswa ini memuat kajian-kajian di bidang ilmu hukum, administrasi Negara, perbankan syariah dan akuntansi baik secara teoritik maupun empirik</p> Universitas Islam Kuantan Singingi en-US JUHANPERAK 2745-7761 TINJAUAN YURIDIS TINDAK PIDANA PEMERKOSAAN SECARA BERSAMA-SAMA ( Studi Kasus Putusan : Nomor XX/PID.B/2022/PN.TLK ) https://ejournal.uniks.ac.id/index.php/PERAK/article/view/4915 <p><em>Tinjauan Yuridis Tindak Pemerkosaan Secara Bersama-Sama</em> <em>(PUTUSAN : NOMOR XX/PID.B/2022/PN TLK).” Istiah kekerasan seksual adalah pebuatan yang dapat dikategorikan hubungan dan tingkah laku yang tidak wajar, sehingga menimbulkan kerugian dan akibat yang serius bagi para korban. Rumusan masalah penelitian 1.Bagaimana penerapan hukum pidana atas tindak Pidana Pemerkosaan secara bersama sama 2. Bagaimana modus operandi tindak pidana pemerkosaan secara bersama sama. Tujuan penelitian ini 1.mengetahui penerapan hukum pidana atas tindak pidana Pidana Pemerkosaan yang dilakukan secara bersama sama 2.mengetahui modus operandi tindak pidana pemerkosaan secara bersama sama. </em><em>Penelitian ini dilakukan dengan mengkaji masalah pokok melalui pendekatan yuridis normatif-sosiologis sehingga dilihat dari jenisnya, penelitian ini merupakan penelitian hukum normatif. sifat penelitian ini digolongkan dalam bentuk deskriptif. </em><em>Terdakwa Jaksa penuntut umum secara Komulatif Dakwaan pertama didakwa melanggar ketentuan Pasal 285. Tentang Pemerkosaan Jo Pasal 55 Ayat (1) KUHP tentang : Turut serta melakukan perbuatan pidana</em><em>, </em><em>Menjatuhkan pidana terhadap Terdakwa pidana penjara selama 8 tahun dikurangi selama masa penangkapan dan penahanan. 1 (satu) unit sepeda motor merk Honda, Supra Fit dengan nopol H3 149 KI warna putih nomor rangka MH1HB311X6K547872 nomor mesin HB31E1543950. 1 (satu) helai celana dalam warna cream. Bentuk perbuatan yang dilakukan oleh pelaku ialah tindak pidana pemerkosaan yang dilakukan secara bersama sama yakni dengan cara membujuk serta melalukan kekerasan kepada korban mengambil lem dan menggosokan lem tersebut di telapak tangannya kemudian sdr. ROPI (DPO) memukul korban dengan tangan kanannya dan pada saat itu juga sdr. ROPI (DPO) membekap korban dengan tangan kirinya yang sudah di olesi lem tersebut sampai korban pingsan. Sehingga berdampak trauma kepada korban. </em></p> Rendi syahputra Copyright (c) 2025 JUHANPERAK 2025-10-07 2025-10-07 6 2 578 591 ANALISIS TINGKAT KEPATUHAN MASYARAKAT DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI DESA TEBING TINGGI KECAMATAN BENAI KABUPATEN KUANTAN SINGINGI https://ejournal.uniks.ac.id/index.php/PERAK/article/view/4916 <p><em>This research was conducted in Tebing Tinggi Village, Benai District, Kuantan Singingi Regency. The purpose of this study was to determine the level of community compliance in paying land and building taxes (PBB) in Tebing Tinggi Village, Benai District, Kuantan Singingi Regency. The population and sample in this study were the people in Tebing Tinggi Village, Benai District, Kuantan Singingi Regency. The research approach used in this study is a survey research method with a descriptive level and uses quantitative analysis with a sampling technique that is Simple Random Sampling Technique. In data collection, primary data and secondary data are used by means of observation, questionnaires, and documentation.</em><em>The population in this study was the people of Tebing Tinggi Village, Benai District, Kuantan Singingi Regency with the number of respondents 1.712 and researchers took samples of 43 &nbsp;people. From the research results, it can be concluded that the level of community compliance in paying land and building taxes (PBB) in Tebing Tinggi Village, Benai District, Kuantan Singingi Regency is Quite Good</em></p> Replino Akbar emilia emharis sarjan m Copyright (c) 2025 JUHANPERAK 2025-10-07 2025-10-07 6 2 592 609 TINJAUAN YURIDIS PRA PERADILAN PENYITAAN ALAT BERAT OLEH DINAS LINGKUNGAN HIDUP DAN KEHUTANAN PROVINSI RIAU (Studi Kasus Putusan Nomor 12/Pid.Pra/2022/PN Pbr). https://ejournal.uniks.ac.id/index.php/PERAK/article/view/4917 <p><em>The criminal justice system as a system is basically an open system. An open system is a system that in its movement to achieve goals, both short-term (resocialization), medium-term (crime prevention) and long-term (social welfare) is greatly influenced by the social environment and areas of human life, so the criminal justice system in its movements will always experience interfaces (interaction, interconnection, interdependence) with their environment in levels, society, economics, politics, education and technology, as well as subsystems of the criminal justice system itself (subsystem of criminal justice system). This research is research that analyzes the implementation of the case and the judge's consideration of the pretrial regarding the confiscation of heavy equipment by the Environment and Forestry Service of Riau Province, Riau Province (Decision Number (12/Pid.Pra/2022/PN Pbr).</em> <em>This research is a type of normative research, which is carried out by collecting data from a theoretical basis. By studying books, scientific works, articles or other reading sources that are related to the problem being studied, Primary Data and Secondary Data are obtained at the research location.</em><em> The implementation of pre-trial cases regarding the confiscation of heavy equipment by the Environment and Forestry Service of Riau Province (Decision Number 12/Pid.Pra/2021/PN Pbr) is through: (1) The legal standing of the applicant and respondent is: That the extension of the position The applicant's legal standing (legal standing) submitted a pre-trial request referring to the Constitutional Court Decision No. 76/PUU-X/2012 dated 8 January 2013 and quoted again in the Constitutional Court decision no. 98/ PUU- The Pretrial Case Judge's Considerations on the Confiscation of Heavy Equipment by the Riau Province Environment and Forestry Service (Study Decision Number (12/Pid.Pra/2022/PN Pbr) are: Granting the Petitioner's pretrial petition in its entirety, Declaring Invalid the Investigation Actions carried out by the Respondent in Forestry Crime Case based on Incident Report Number LK/05/Polhut-DLHK/VII/2022 dated 25 July 2022 in conjunction with Investigation Order Letter Number: Sprindik/04/PPNS-DLHK/VII/2022 dated 26 July 2022 along with all documents issued by the Respondent which is a follow-up and result of the investigation and declares invalid the confiscation action carried out by the Respondent on movable objects belonging to the Petitioner and/or at least in the control of the Petitioner.</em></p> Ridho Oktaviandi Copyright (c) 2025 JUHANPERAK 2025-10-07 2025-10-07 6 2 610 629 TINJAUAN YURIDIS TINDAK PIDANA JUDI ONLINE HIGGS DOMINO ISLAND DI KEPOLISIAN SEKTOR KUANTAN MUDIK https://ejournal.uniks.ac.id/index.php/PERAK/article/view/4918 <p><em>This study aims to determine the Legal Review of Online Gambling Crimes Higgs Domino Island in the Kuantan Mudik Police Sector. The method used in this study This study is classified as a type of sociological legal research (empirical) which is a type of legal research that analyzes and examines the workings of law in society. The results of the study are, Application of criminal law to online gambling crimes, In Kuantan Mudik there are several regulations governing gambling. In general, gambling is regulated in Article 303 Paragraph (1) to 1.2 of the Criminal Code which occurred in Pasar Lubuk Jambi Village, Kuantan Mudik District, Kuantan Singingi Regency, which is often used as a place for Higgs Domino Online Gambling Chip transactions that have disturbed the community and in overcoming online gambling crimes, the inhibiting factors faced by the Police are obstacles to law enforcement or human resources, the difficulty of collecting evidence and arresting perpetrators, and the last factor is the obstacle of awareness and concern from the community which is still lacking.</em></p> Riken Syahjendri Muhammad Iqbal Aprinelita Copyright (c) 2025 JUHANPERAK 2025-10-07 2025-10-07 6 2 630 640 ANALISIS RASIO KEUANGAN DAERAH DALAM MENILAI KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN KUANTAN SINGINGI https://ejournal.uniks.ac.id/index.php/PERAK/article/view/4919 <p><em>The aim of this research is to find out and analyze the financial performance of the Kuantan Singingi district government as measured using regional financial ratio analysis, namely the degree of decentralization ratio, regional financial dependency ratio, regional independence ratio, PAD effectiveness and efficiency ratio, effectiveness and efficiency ratio regional taxes, operating expenditure ratio, capital expenditure ratio and expenditure efficiency ratio.</em></p> <p><em>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Based on the results of this research, it was concluded that the regional financial performance of the regional government of Kuantan Singingi district for the three fiscal years 2020-2022 was that the regional income performance of Kuantan Singingi district, seen from income growth, generally experienced a decline in regional income performance, this was shown by a decrease in income growth each year. Judging from the growth of spending, in general there has been a decline in regional spending performance, this is shown by the decline in spending growth every year. Judging from the ratio of the degree of decentralization in general, it can be said to be not good with very low criteria. Judging from the regional financial dependency ratio, in general it is not good with high criteria. Judging from the regional independence ratio, it can generally be said to be not good with very low criteria. Judging from the ratio of effectiveness and efficiency, PAD can generally be said to be not good with the criteria being quite effective. Judging from the ratio of effectiveness and efficiency of regional taxes, in general it can be said to be not good with the criteria of being less effective. Judging from the operating expenditure ratio, in general it can be said to be not good with less harmonious criteria. Judging from the operating expenditure ratio, it can generally be said to be not good with the criteria of not being compatible. Judging from the spending efficiency ratio, it can generally be said to be not good with the criteria being quite efficient.</em></p> Rini Sri Priyani Copyright (c) 2025 JUHANPERAK 2025-10-07 2025-10-07 6 2 641 656 TINJAUAN YURIDIS PENERAPAN RESTORATIVE JUSTICE DALAM PENYELESAIAN PERKARA TINDAK PIDANA PENCURIAN DI WILAYAH HUKUM KEPOLISIAN SEKTOR KUANTAN MUDIK (LAPORAN POLISI NOMOR : LP/36/X/2022/RES KUANTAN SINGINGI/SEK KUANTAN MUDIK ) https://ejournal.uniks.ac.id/index.php/PERAK/article/view/4920 <p><em>Restorative Justice is a settlement process carried out outside the criminal justice system involving victims, perpetrators' families, victims' families, religious leaders and community leaders and parties who have an interest in a crime that occurs in order to reach an agreement. The problem in this study is how to apply Restorative Justice in the case of theft, and what is the impact of applying Restorative Justice in the case of theft at the Kuantan Mudik Police Sector. This study uses a sociological legal research method and is descriptive, namely research that provides a clear and detailed picture of the problems studied by the author. The results of this research and discussion are that the application of Restorative Justice in resolving the crime of theft in the jurisdiction of the Kuantan Mudik Police is carried out with the consideration that the perpetrators still have a long future, so they still need to be given the opportunity to change for the better. The application of Restorative Justice to the crime of theft is carried out through a process of mediation, negotiation between the perpetrators of the crime, victims, the perpetrator's family and, the community and law enforcement so as to reach a mutual agreement. The impact of implementing Restorative Justice is grouped into two types, namely Positive impacts and Negative impacts. Positive impacts are that it lightens the burden of investigators in resolving criminal cases, the perpetrators are still well received in society and the losses experienced by the victims are replaced by the perpetrators. While the negative impacts are that perpetrators of criminal acts whose cases are resolved with Restorative Justice are likely to repeat their actions because the assumption is that the perpetrators of criminal acts will be resolved with Restorative Justice and not all people who then know about the concept of Restorative Justice as a replacement for the general criminal system.</em></p> Roni Pasla shilvirichiyanti Ita iryanti Copyright (c) 2025 JUHANPERAK 2025-10-07 2025-10-07 6 2 657 669 EVALUASI PENERIMAAN PAJAK HOTEL PADA BADAN PENDAPATAN DAERAH KABUPATEN KUANTAN SINGINGI https://ejournal.uniks.ac.id/index.php/PERAK/article/view/4921 <p><em>The aim of this research is to evaluate Hotel Tax revenues at the Regional Revenue Agency of Kuantan Singingi Regency.</em> <em>Judging from the type, this research is descriptive qualitative research. This research data was obtained from interviews, observation and documentation. Data analysis used in this research is by reducing data, presenting data and drawing conclusions. Data obtained through interviews is presented in the form of sentence descriptions, in accordance with actual facts.</em> <em>The results of the research concluded that Hotel Tax revenue at the Kuantan Singing Regency Regional Revenue Agency had not been implemented properly, because it had never reached the predetermined target. In fact, the realization of Hotel Tax revenue in Kuantan Singingi Regency is far below the set target.</em></p> Sabri Fadilla Emilia Emharis Sarjan M Copyright (c) 2025 JUHANPERAK 2025-10-07 2025-10-07 6 2 670 680 EFEKTIVITAS FUNGSI DIRECTING DIKANTOR CAMAT KUANTAN HILIR SEBERANG KABUPATEN KUANTAN SINGINGI https://ejournal.uniks.ac.id/index.php/PERAK/article/view/4922 <p>T<em>his research was carried out at the Kuantan Hilir Seberang Subdistrict Office, Kuantan Singingi Regency. The aim of this research is to find out how effective the directing function is at the Kuantan Hilir Seberang Subdistrict Office, Kuantan Singingi Regency. The formulation of the problem in this research is how effective the directing function is at the Kuantan Hilir Seberang Subdistrict Office, Kuantan Singingi Regency. The author used a sampling technique for this research using 8 research informants, namely saturated sampling, namely a sampling technique when all members of the population are sampled. The data management and data analysis method used in this research is qualitative analysis, namely analyzing data obtained from interviews, then reducing the data, presenting the data, and drawing conclusions. The results of the research can be concluded that the effectiveness of the directing function at the Kuantan Hilir Seberang Subdistrict Office, Kuantan Singingi Regency is not yet effective. This can be seen from the results of interviews with informants in the field which show that the effectiveness of the Directing Function at the Kuantan Hilir Seberang Subdistrict Office, Kuantan Singingi Regency is not running well.</em></p> Septi Bas Andari Alsar Andri Sarjan M Copyright (c) 2025 JUHANPERAK 2025-10-07 2025-10-07 6 2 714 722 PELAKSANAAN GOOD GOVERNANCE DI DESA JAYA KOPAH KECAMATAN KUANTAN TENGAH KABUPATEN KUANTAN SINGINGI https://ejournal.uniks.ac.id/index.php/PERAK/article/view/4923 <p><em>This research was carried out in Jaya Kopah Village, Central Kuantan District, Kuantan Singingi Regency. The aim of this research is to find out how well Good Governance is implemented in Jaya Kopah Village, Kuantan Tengah District, Kuantan Singingi Regency. Good governance or good governance is basically a concept that refers to the process of achieving decisions and their implementation that can be held accountable together as a consensus reached by the government, citizens and the private sector for government administrators in a country. The sampling technique used by the author in this research is purposive sampling, namely a sampling method that is chosen carefully so that it is relevant to the research structure, where samples are taken from people selected by the author with 16 informants. After the author went directly to the field and conducted interviews with the informants that the author had chosen, the results that the author got regarding the implementation of Good Governance in Jaya Kopah village were going quite well.</em></p> Sijainuari Emilia Emharis Alsar Andri Copyright (c) 2025 JUHANPERAK 2025-10-07 2025-10-07 6 2 736 747 ANALISIS PELAYANAN ADMINISTRASI PUBLIK DI KANTOR CAMAT BENAI KABUPATEN KUANTAN SINGINGI https://ejournal.uniks.ac.id/index.php/PERAK/article/view/4924 <p><em>This research was carried out at the Benai Subdistrict Office, Kuantan Singingi Regency. The aim of this research is to find out how public administration services are at the Benai sub-district office, Kuantan Singingi Regency. The formulation of the problem in the research is How Public Administration Services are in the Benai Subdistrict Office, Kuantan Singingi Regency. The sampling technique uses the Simple Random Sampling method, namely taking sample members from the population randomly without paying attention to the strata in the population, where the total sample for this research was 44 people. The data analysis used is quantitative descriptive, namely analyzing data obtained from the results of distributing questionnaires, then processing it, and then the author draws conclusions from the results of processing the data. The results of the questionnaire distribution show that the Analysis of Public Administration Services at the Benai Subdistrict Office, Kuantan Singingi Regency produces an average score of 125 which is in the Fairly Good interval. As well as observations in the field which show that the Public Administration Services at the Benai Subdistrict Office, Kuantan Singingi Regency are quite good because each indicator tested has quite good results, Reliability, Responsiveness, Assurance, Emphaty. , and quite good Tangibles in Public Administration Services at the Benai Subdistrict Office, Kuantan Singingi Regency</em><em>.</em></p> Sri Cantik Rika Ramadhanti Sahri Muharam Copyright (c) 2025 JUHANPERAK 2025-10-07 2025-10-07 6 2 748 760 ANALISIS PENERAPAN AKUNTANSI PADA USAHA MIKRO ( STUDI KASUS PADA TIMBANGAN JUAL BELI SAWIT DUSUN PAYUNG SEKAKI DESA JAKE) https://ejournal.uniks.ac.id/index.php/PERAK/article/view/4925 <p><em>This research was conducted at the </em><em>jual beli sawit hamlet payung sekaki allocated in Desa Jake Central Kuantan District, Kuantan Singingi Regency. This research was conducted to determine the application of accounting to timbangan jual beli sawit. The data used in this research is descriptive qualitative. The data used in this research are primary and secondary data. Where secondary data is in the form of financial reports and a brief history of palm oil buying and selling scales, while primary data is data from observations and interviews related to this research. The information interviewed in this research included business owners and administrative staff.</em><em>&nbsp;</em><em>Based on the research, it can be concluded that the Palm Oil Buying and Selling Scales have recorded financial reports in Microsoft Excel. However, the accounts recorded in the financial statements when compared with SAK EMKM are not appropriate</em></p> Tiara dwi junianti Diskhamarzaweny Rina Andriani Copyright (c) 2025 JUHANPERAK 2025-10-07 2025-10-07 6 2 761 772 EFEKTIVITAS PROGRAM BANTUAN STIMULAN PERUMAHAN SWADAYA (BSPS) DI DESA KOTO SENTAJO KECAMATAN SENTAJO RAYA KABUPATEN KUANTAN SINGINGI https://ejournal.uniks.ac.id/index.php/PERAK/article/view/4926 <p><em>This research was carried out in Koto Sentajo Village, Sentajo Raya District, Kuantan Singing Regency. The aim of this research is to find out how effective the Self-Help Housing Stimulant Assistance Program (BSPS) is in Koto Sentajo Village, Sentajo Raya District, Kuantan Singingi Regency. The formulation of the problem in this research is how effective the Self-Help Housing Stimulant Assistance Program is in Koto Sentajo Village, Sentajo Raya District, Kuantan Singingi Regency. The research informants amounted to 7 people. The author used a sampling technique for this researcher using saturated sampling, namely a technique for determining the sample if all members of the population are used as the sample. The data management and data analysis method used in this research is qualitative analysis, namely analyzing data obtained from interviews, then reducing the data, presenting the data, and drawing conclusions. The results of the research can be concluded that the effectiveness of the self-help housing stimulant assistance program (BSPS) in Koto Sentajo village, Sentajo Raya sub-district, Kuantan Singingi district has been implemented quite effectively, this can be seen from the results of interviews with informants in the field which show that the self-help housing stimulant assistance program (BSPS ) in the village of Koto Sentajo it has provided real change for the people who have received it, but in the village of Koto Sentajo there are still people who have not received or realized inadequate housing,</em> <em>in Countryside of Koto Sentajo 3 unit repair of house which improper which have been woke up.</em></p> Tri Anisa Emilia Emharis Alsar Andri Copyright (c) 2025 JUHANPERAK 2025-10-07 2025-10-07 6 2 773 781 PERAN PEMERINTAH DESA DALAM PENINGKATAN KESEJAHTERAAN PEREKONOMIAN MASYARAKAT MELALUI BIDANG SWASEMBADA PANGAN DI DESA PULAU LANCANG KECAMATAN BENAI KABUPATEN KUANTAN SINGINGI https://ejournal.uniks.ac.id/index.php/PERAK/article/view/4927 <p><em>The role of the village government in improving the economic welfare of the community is very important, however, it is the village government that knows the potential that exists in its village. If the village government can develop the potential that exists in the village and make good use of its natural and human resources, then the village will progress and the welfare of its people will be guaranteed. Like the Pulau Lancang Village Government which is improving the welfare of its community through a food self-sufficiency program. This food self-sufficiency program in Pulau Lancang Village was created because of seeing rice farming land which covers an area of 28.5 hectares. And to realize this food self-sufficiency program, the village government is trying to create modern agriculture. Where the village government collaborates with the Kuantan Singingi Regency Agriculture Service to provide assistance with modern agricultural tools, fertilizer, pest control and the construction of Pamsimas and irrigation flows. Not only that, the village government always sends each farmer group to take part in agricultural training from the Kuantan Singingi Regency agricultural instructor. With this training, it is hoped that farmers can develop more and think more advanced in agricultural systems. Thanks to assistance from the village government in collaboration with the Kuantah Singingi District Agriculture Service as well as training provided by agricultural extension workers, rice farming yields in Pulau Lancang Village are increasing. With abundant harvests, the food needs of the people of Lancang Island Village will be met and they can even store rice as a goal for the food self-sufficiency program. With food self-sufficiency, the welfare of the people of Lancang Island Village will be guaranteed. This type of research is qualitative using interview, documentation and observation data collection methods. Based on the results of research in the field, it can be seen that the role of the village government in improving the economic welfare of the community through the field of food self-sufficiency in Pulau Lancang Village, Benai District, Kuantan Singingi Regency can be realized.</em></p> Tri Rahadi Zulya Desriadi Sarjan M Copyright (c) 2025 JUHANPERAK 2025-10-07 2025-10-07 6 2 782 793 EVALUASI KINERJA PENGELOLAAN BADAN USAHA MILIK DESA (BUMDES) HARAPAN MAKMUR DESA TEBING TINGGI KECAMATAN BENAI, KABUPATEN KUANTAN SINGINGI https://ejournal.uniks.ac.id/index.php/PERAK/article/view/4928 <p>Evaluasi kinerja&nbsp;&nbsp; merupakan suatu penilaian atau penaksiran yang dilakukan untuk mengetahui suatu pekerjaan. Oleh karena itu evaluasi kinerja BUMDes dilakukan untuk menilai bagaimana BUMDes itu berjalan. Evaluasi program badan usaha milik desa (BUMdes) ini sangat perlu dilakukan guna untuk melihat sejauh mana program tersebut dilaksanakan oleh pemerintah desa.&nbsp; Penelitian ini bertujuan untuk mengetahui kinerja BUMDes Harapan Makmur, yang didirikan pada tahun 2018. Penelitian ini menggunkan metode penelitian kualitatif dengan pendekatan deskriptif analisis. BUMDes merupakan suatu badan atau lembaga perekonomian milik desa yang didirikan oleh pemerintah desa untuk memajukan perekonomian desa dan mensejahtrakan masyarakat sesuai dengan Undang-Undang Nomor 6 tahun 2014 tentang Desa di Bab X pasal 87 dan Permendes Nomor 4 tahun 2015 tentang BUMDes. Informan dari penelitian ini adalah, Kepala Desa, Sekretaris Desa, Dirut, BPD dan terakhir Masyarakat. Teknik analisis data menggunakan wawancara untuk mengetahui lebih dalam tentang evaluasi kerja di Bumdes Harapan Makmur, Desa Tebing Tinggi. Dalam penelitian ini, menggunakan <em>Purposive Sampling </em>yaitu mengambil sampel dengan kriteria dan persayaratan tertentu atau dengan secara sengaja.</p> <p>Dari hasil penelitian dapat ditarik kesimpulan bahwa kinerja badan usaha milik desa (BUMdes) Desa Tebing Tinggi “Kurang baik” dapat dilihat dari jawaban wawancara dengan informan.</p> Veroni Salas Desriadi Sahri Muharam Copyright (c) 2025 JUHANPERAK 2025-10-07 2025-10-07 6 2 794 807 TINJAUAN YURIDIS TINDAK PIDANA KEKERASAN DALAM RUMAH TANGGA TERHADAP PEREMPUAN DI PENGADILAN NEGERI TELUK KUANTAN (STUDI KASUS NOMOR.65.PID.SUS/2023/PN.TLK) https://ejournal.uniks.ac.id/index.php/PERAK/article/view/4929 <p><em>Indonesia adalah</em> <em>negara yang menjunjung</em> <em>tinggi</em> <em>hukum, hal</em> <em>ini</em> <em>ditegaskan</em> <em>berdasarkan</em> <em>bab I tentang</em> <em>bentuk</em> <em>dan</em> <em>kedaulatan</em> <em>dalam</em> <em>Pasal 1 angka 3 Undang-Undang</em> <em>Dasar Negara Republik Indonesia Tahun 1945 yang telah</em> <em>diamandemen. </em><em>Yang merupakan</em> <em>lingkup</em> <em>tindakan</em> <em>K</em><em>ekerasan</em> <em>D</em><em>alam</em> <em>R</em><em>umah</em><em>T</em><em>angga</em> <em>adalah</em> <em>perbuatan</em> <em>terhadap</em> <em>seseorang</em> <em>terutama&nbsp;</em><a href="https://id.wikipedia.org/wiki/Perempuan"><em>perempuan</em></a><em>, yang berakibat</em> <em>timbulnya</em> <em>kesengsaraan</em> <em>atau</em> <em>penderitaan</em> <em>secara&nbsp;</em><a href="https://id.wikipedia.org/wiki/Fisik"><em>fisik</em></a><em>,&nbsp;</em><a href="https://id.wikipedia.org/wiki/Seksual"><em>seksual</em></a><em>,&nbsp;</em><a href="https://id.wikipedia.org/wiki/Psikologis"><em>psikologis</em></a><em>, </em><em>atau</em> <em>penelantaran</em> <em>rumah</em> <em>tangga</em> <em>termasuk</em> <em>ancaman</em> <em>untuk</em> <em>melakukan</em> <em>perbuatan, pemaksaan, atau</em> <em>perampasan</em> <em>kemerdekaan</em> <em>secara</em> <em>melawan</em> <em>hokum</em> <em>dalam</em> <em>lingkup</em> <em>rumah</em> <em>tangga. Permasalahan</em> <em>dalam</em> <em>penelitian</em> <em>ini</em> <em>adalah</em> <em>Bagaimana</em> <em>pertimbangan hakim pada</em> <em>tindak</em> <em>pidana</em> <em>kekerasan</em> <em>dalam</em> <em>rumah</em> <em>tangga</em> <em>terhadap</em> <em>perempuan di pengadilan</em> <em>negeri</em> <em>teluk</em> <em>kuantan (studi</em> <em>kasus</em> <em>nomor</em><em>.</em><em>65.PID.SUS/2023/PN.TLK) dan</em> <em>Bagaimana modus operandi tindak</em> <em>pidana</em> <em>kekerasan</em> <em>dalam</em> <em>rumah</em> <em>tangga</em> <em>terhadap</em> <em>perempuan di pengadilan</em><em> negeri teluk kuantan</em><em> (studi</em> <em>kasus</em> <em>nomor</em><em>.</em><em>65.PID.SUS/2023/PN.TLK).</em> <em>Untuk</em> <em>penulisan</em> <em>ini, penulis</em> <em>menggunakan</em> <em>jenis</em> <em>penelitian</em> <em>hokum</em> <em>normatif, yaitu</em> <em>menggunakan</em> <em>berbagai data sekunder</em> <em>seperti</em> <em>peraturan</em> <em>perundang-undangan, keputusan</em> <em>pengadilan, teori</em> <em>hukum, dan</em> <em>dapat</em> <em>berupa</em> <em>pendapat</em> <em>parasarjana, kemudian</em> <em>penelitian</em> <em>ini</em> <em>bersifat</em> <em>deskriptif</em> <em>analitis.</em> <em>Dalam</em> <em>perkara</em> <em>ini hakim menyakini</em> <em>telah</em> <em>terjadinya</em> <em>tindak</em> <em>pidana</em> <em>kekerasan</em> <em>dalam</em> <em>rumah</em> <em>tangga yang di dakwakan</em> <em>oleh</em> <em>jaksa</em> <em>yaitu</em> <em>dengan</em> <em>adanya</em> <em>alat</em> <em>bukti</em> <em>berdasar</em> <em>kanpasal 184 KUHAP,</em> <em>yaitu 3 (tiga) orang</em> <em>saksi</em> <em>dan 1 (satu) orang Ahli.</em> <em>Dalam</em> <em>pertimbangan</em> <em>yuridis</em> <em>ini</em> <em>terdapat</em> <em>adanya</em> <em>kewajiban</em> <em>terdakwa</em> <em>untuk</em> <em>melindungi</em> <em>keluarganya,</em> <em>baik</em> <em>istri, anak- anak</em> <em>dan</em> <em>lainya. Serta keadaan</em> <em>ekonomi</em> <em>terdakwa</em> <em>dan</em> <em>adanya</em> <em>penyeselan</em> <em>terdakwa</em> <em>serta</em> <em>penyesalan</em> <em>terdakwa</em> <em>melakukan</em> <em>tindak</em> <em>pidana</em> <em>kekerasan</em> <em>dalam</em> <em>rumah</em> <em>tangga</em> <em>terhadap</em> <em>istri</em> <em>terdakwa.</em> <em>Dengan</em> <em>terpenuhinya</em> <em>unsur-unsur</em> <em>tersebut, maka</em> <em>majelis hakim dengan</em> <em>pertimbanganya</em> <em>hukum (yuridis) dan non hukum (non yuridis) maka</em> <em>menjatuhkan</em> <em>vonis</em> <em>dengan</em> <em>sebagai</em> <em>berikut 1)Menyatakan TERDAKWA tersebut</em> <em>diatas</em> <em>tidak</em> <em>terbukti</em> <em>secara</em> <em>sah</em> <em>dan</em> <em>meyakinkan</em> <em>bersalah</em> <em>melakukan</em> <em>tindak</em> <em>pidana</em> <em>kekerasan</em> <em>dalam</em> <em>rumah</em> <em>tangga yang menimbulkan</em> <em>jatuh</em> <em>sakit</em> <em>atau</em> <em>luka</em> <em>berat;</em> <em>2.</em> <em>TERDAKWA tersebut</em> <em>diatas</em> <em>telah</em> <em>terbukti</em> <em>secara</em> <em>sah</em> <em>dan</em> <em>meyakinkan</em> <em>bersalah</em> <em>melakukan</em> <em>tindakpidana</em> <em>kekerasan</em> <em>dalam</em> <em>rumah</em> <em>tangga;</em> <em>3,</em> <em>Menjatuhkan pidana</em> <em>oleh</em> <em>karena</em> <em>itu</em> <em>kepada</em> <em>Terdakwa</em> <em>dengan</em> <em>pidana</em> <em>penjara</em> <em>selama 2 (dua) Tahun</em> <em>dan 6 (enam) Bulan;. Dan</em> <em>modus operandi tindak</em> <em>pidana</em> <em>kekerasan</em> <em>dalam</em> <em>rumah</em> <em>tangga</em> <em>terhadap</em> <em>perempuan di pengadilan</em> <em>negeri</em> <em>teluk</em> <em>kuantan (studi</em> <em>kasus</em> <em>nomor</em><em>.</em><em>65.PID.SUS/2023/PN.TLK)&nbsp; modus</em> <em>operandinya di awali</em> <em>dengan</em> <em>menyiapkan</em> <em>gunting yang di masukan</em> <em>kedalam</em> <em>saku</em> <em>celana</em> <em>terdakwa. Kemudian</em> <em>sekira</em> <em>pukul 22.00 wib</em> <em>ketika</em> <em>saksi 1 sedang</em> <em>duduk di teras</em> <em>rumah,</em> <em>terdakwa</em> <em>memanggil</em> <em>saksi 1 untuk</em> <em>masuk</em> <em>kekamar</em> <em>untuk</em> <em>menidurkan</em> <em>anak-anak yang diturutinya</em> <em>perkataan</em> <em>terdakwa</em> <em>oleh</em> <em>saksi 1.</em> <em>Setelah</em> <em>anak – anak</em> <em>tidur, saksi SAKSI 1 (Alm) langsung</em> <em>berbaring</em> <em>juga</em> <em>disamping</em> <em>anak –anak, Kemudian</em> <em>terdakwa TERDAKWA langsung</em> <em>berdiri</em> <em>dan</em> <em>mengunci</em> <em>pintu</em> <em>kamar</em> <em>dan</em> <em>kemudian</em> <em>terdakwa</em> <em>berbaring di samping</em> <em>saksi SAKSI 1 (Alm) sambil</em> <em>mengelus</em> <em>kepala</em> <em>saksi SAKSI 1 (Alm), setelah</em> <em>itu</em> <em>terdakwa TERDAKWA yang karena</em> <em>factor</em> <em>ekonomi</em> <em>dan</em> <em>memiliki</em> <em>beban</em> <em>pikiran</em> <em>langsung</em> <em>menikam/menusuk</em> <em>bagian</em> <em>perut</em> <em>saksi SAKSI 1</em> <em>menggukan</em> <em>gunting, </em></p> Vikri Ardiansah Muhammad Iqbal Ita iryanti Copyright (c) 2025 JUHANPERAK 2025-10-07 2025-10-07 6 2 823 834 PENGARUH PENGETAHUN PERPAJAKAN, KESADARAN WAJIB PAJAK, NORMA SOSIAL, SOSIALISASI PEMERINTAH, SANKSI PAJAK, KUALITAS PELAYANAN DAN KEPERCAYAAN PADA PEMERINTAH TERHADAP KEPATUHAN MEMBAYAR PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) DI KECAMATAN https://ejournal.uniks.ac.id/index.php/PERAK/article/view/4930 <p><em>This research aims to see whether there is an influence between Tax Knowledge, Taxpayer Awareness, Social Norms, Government Socialization, Tax Sanctions, Service Quality, Trust in the Government on Compliance with Paying Rural and Urban Land and Building Taxes (PBB-P2) in Pangean District, Regency. Kuantan Singingi. The sampling technique in this research used Stratified Random Sampling. To collect data in this research, questionnaires were distributed directly to taxpayers. The respondents in this research were 100 taxpayers. </em></p> <p><em>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The results of this research are that Taxpayer Awareness, Government Socialization and Trust in the Government influence compliance with paying Land and Building Tax, while Tax Knowledge, Social Norms, Tax Sanctions and Service Quality do not influence Compliance with paying Rural and Urban Land and Building Tax ( PBB-P2) in Pangean District, Kuantan Singingi Regency</em></p> WEDA LITYA LAKSITA Copyright (c) 2025 JUHANPERAK 2025-10-07 2025-10-07 6 2 808 822 ANALISIS PERLAKUAN AKUNTANSI AKTIVA TETAP PADA KOPERASI UNIT DESA (KUD) LANGGENG KABUPATEN KUANTAN SINGINGI https://ejournal.uniks.ac.id/index.php/PERAK/article/view/4931 <p><em>This research ainms to find out how fixed assets acounting is treated regarning calssfication, measurement, depreciation, termination/disposal, recorgnition, disclousere, and presentation in the langgeng village unit coorperative , kuantan singingi regency so that this researce will provide result on whearther the accounting treathment of fixed assets&nbsp; in is accourdance PSAK No. 16 of 2018.</em></p> <p><em>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; This research uses a qualitative descriptive anlysis method. Namely, a comprehensive description of the fixed asset accounting policy appliied to fixed assets in the langgeng Village Unit Coorperative , Kuantan Singingi Regency&nbsp; and compared with PSAK No. 16.</em></p> <p><em>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Based on the result of this research, it showh&nbsp; that the classification of measurement , depreciation,&nbsp;&nbsp; termination/disposal, recorgnition, disclosure and presentation of the Langgeng Village Unit Coorperative , Kuantan Singingi Regency accordance with PSAK No. 16 of 2018.</em><em> Only measurement are not in accordance with PSAK No. 16.</em></p> Windi Respiani Wandari Yul Emri Yulis M.Irwan Copyright (c) 2025 JUHANPERAK 2025-10-07 2025-10-07 6 2 835 847 EFEKTIVITAS PENGGUNAAN ABSENSI BERBASIS TEKNOLOGI BAGI APARATUR SIPIL NEGARA (ASN) DI KANTOR CAMAT SENTAJO RAYA KABUPATEN KUANTAN SINGINGI https://ejournal.uniks.ac.id/index.php/PERAK/article/view/4932 <p><em>This research was conducted at the Sentajo Raya District Head Office, Kuantan Singingi Regency. The aim of this research is to determine and analyze the effectiveness of using Technology-Based Attendance for ASN at the Sentajo Raya District Head Office, Kuantan Singingi Regency. The formulation of the problem in this research is how effective the use of technology-based attendance is for ASN at the Sentajo Raya District Head Office, Kuantan Singingi Regency. The type of research used is qualitative research with descriptive research. The sampling technique uses the Purposive Sumpling method, which is a technique that determines the sample with certain considerations, where the number of informants is 6 people. The type of research used in this study is Qualitative Research. The research instrument for collecting data is an interview guide.</em></p> <p><em>The results of this research show that the use of technology-based attendance for State Civil Apparatus (ASN) is well realized and its implementation turns out to be very effective in terms of improving the discipline and performance of State Civil Apparatus (ASN) at the Sentajo Raya District Head Office, Kuantan Singingi Regency. Even though there are still problems with the abscess device system, they can still be overcome well.</em></p> <p><em>&nbsp;</em></p> Yayang Pebriani Desriadi Rika Ramadhanti Copyright (c) 2025 JUHANPERAK 2025-10-07 2025-10-07 6 2 848 858 ANALISIS KEPUASAN WAJIB PAJAK TERHADAP PELAYANAN KANTOR SISTEM ADMINISTRASI MANUNGGAL SATU ATAP KABUPATEN KUANTAN SINGINGI https://ejournal.uniks.ac.id/index.php/PERAK/article/view/4933 <p><em>This study was conducted at the office ofe the one roof administration system(SAMSAT)of kuantan singing regency.the purpose of the expectatios and reality of taxpayer satisfaction with the motor vehicle tax service carrued out by SAMSATand whether taxpayers felt good about the services provided.thid study is a case study. Data where obtained by conducting observations and questionnaires distributed to motor vehice taxpayer at the kuantan singingi SAMSAT office.the assegment category is very good 8,5 people. For the good assessment category 11,5 people, for the fairy good assessment category12.6 people, for less good assessment category 10.5 people,for the very bed category 1.9 people, the everage respondent response was 3.28% whice was in the interval of 2.80-3.69, this shows that the recapitulation of respondent responses to employe performance at the one-stop integrated administration system office in kuantan singing regency is quite good. Of the 5indicators,there are 2 indicators thet have a fairy low average compared to other indicators.</em></p> Yetria Asmaningsih Desriadi Rika Ramadhanti Copyright (c) 2025 JUHANPERAK 2025-10-07 2025-10-07 6 2 859 867 OPTIMALISASI PELAYANAN PEGAWAI DI LOKET PERBENDAHARAAN DAN KASDA KANTOR BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KABUPATEN KUANTAN SINGINGI https://ejournal.uniks.ac.id/index.php/PERAK/article/view/4934 <p><em>This research was conducted at BPKAD Kuantan Singingi. This research aims to find out about Optimizing Employee Performance in Improving Service Quality at the regional treasury and cash counters at the Kuantan Singingi BPKD Office. The informants in the research were 8 people using purposive sampling and saturated sampling. The author found that there was a problem that the Optimization of Employee Services at the regional treasury and cash counters at the Kuantan Singingi Regional Financial and Asset Management Agency (BPKAD) Office was not yet effective. This research uses descriptive qualitative research methods. Researchers analyzed data from various sources obtained from the field using data collection methods by conducting interviews, observation and documentation. In this research, it can be concluded that the optimization of employee services at the regional treasury and cash counter at the Kuantan Singingi Regency Regional Financial and Asset Management Agency office has been running quite well but is not yet optimal. This can be seen from the results of the author's interviews with informants in the field.</em></p> Yusrizal Setiawan Rika Ramadhanti Sahri Muharam Copyright (c) 2025 JUHANPERAK 2025-10-07 2025-10-07 6 2 868 876 EFEKTIVITAS PELAYANAN KARTU TANDA PENDUDUK ELEKTRONIK ( KTP-EL ) PADA DINAS KEPENDUDUKAN DAN PENCATATAN SIPIL KABUPATEN KUANTAN SINGINGI https://ejournal.uniks.ac.id/index.php/PERAK/article/view/4935 <p><em>This research was conducted at the population and civil registration service of Kuantan Singingi district. The aim is to find out how effective the KTP-el service is at the Population and Civil Registration Service of Kuantan Regency. Researchers found problems such as an unstable network, lack of facilities and infrastructure for KTP-el printing, and minimal blanks which slowed down the recording process. This research includes a type of quantitative research. Data collection techniques use observation, questionnaires and documentation methods and can then be analyzed based on the results in the field at the Kuantan Singingi district population and civil registration service. It is hoped that this research will become a basis for the birth of quality KTP-el services that are fast, precise, accurate, effective and of high quality with an orientation towards the community. Based on the results of field research on the effectiveness of the electronic identity card (KTP-el) service at the Kuantan Singingi Regency population and civil registration service, it is good.</em></p> Zahra Salsabila Desriadi Emilia Emharis Copyright (c) 2025 JUHANPERAK 2025-10-07 2025-10-07 6 2 877 886 ANALISIS YURIDIS TINDAK PIDANA PENGGELAPAN KENDARAAN BERMOTOR RODA DUA (Studi Kasus Putusan Nomor 71/Pid.B/2021/PN Tlk) https://ejournal.uniks.ac.id/index.php/PERAK/article/view/4936 <p><em>In social life, it is possible for a crime to be committed by an individual or group as a result of a clash of interests. One of the crimes committed by individuals or groups is the crime of embezzlement. The crime of motor vehicle embezzlement is influenced by opportunity and convenience because it is only based on trust. The problem in this research is what is the modus operandi of the criminal act of embezzlement of 2 (two) wheeled motorized vehicles in the case study of decision number 71/Pid.B/2021/PN Tlk, and what are the judge's considerations in the criminal act of embezzlement of 2 (two) wheeled motorized vehicles in the case study decision number 71/Pid.B/2021/PN Tlk. For this writing, the author uses a type of normative legal research, namely using various secondary data such as statutory regulations, court decisions, legal theory, and can be the opinions of scholars, then this research is descriptive analytical. Based on the research results, it can be concluded that there are several modus operandi used to commit the crime of embezzlement, including borrowing, wanting to own a two-wheeled motor vehicle, and pawning. Furthermore, the judge's consideration in the crime of embezzlement in decision number 71/Pid.B/2021/PN Tlk consists of 2 (two), namely juridical considerations and non-juridical considerations. Juridical considerations include the indictment of the Public Prosecutor, witness statements, defendant's statements, evidence obtained, and Article 372 of the Criminal Code concerning the Crime of Embezzlement. Meanwhile, non-juridical considerations include the defendant's condition, namely being physically and mentally healthy, as well as weighing aggravating and mitigating factors.</em></p> Zainal Abidin shilvirichiyanti Aprinelita Copyright (c) 2025 JUHANPERAK 2025-10-07 2025-10-07 6 2 887 896