bluuebunny/crossref_metadata_2025 huggingface dataset:
UPAYA MEMPERTAHANKAN HAK KONSUMEN MELALUI PENYELESAIAN SENGKETA DENGAN CARA KONSILIASI DI BADAN PENYELESAIAN SENGKETA KONSUMEN KOTA MEDAN
Authors: Sirait Cindy Octabriel , Sidabalok Janus , Suhardin Yohanes
Published: September 2022

The purpose of this study was to determine the process of resolving consumer disputes by means of conciliation and to determine the efforts to defend consumer rights at the Medan Consumer Dispute Settlement Agency (BPSK).This research is descriptive, using normative-empirical research methods with a focus on the enforcement or implementation of normative legal provisions on consumer dispute resolution. Data or information obtained from BPSK Medan. in the form of notes and information regarding the settlement of consumer disputes by means of conciliation. The results show that the consumer dispute resolution process at BPSK Medan City is different from that regulated in Law No. 8/1989 on Consumer Protection and Decree of the Minister of Industry and Trade No.350/MPP/Kep/12/2001 concerning Implementation of Duties and Authorities BPSK. Disputes are resolved by the parties accompanied by a conciliator assembly appointed by the BPSK leadership. After the parties obtain an agreement, then it is reported to BPSK which is then stated in a peace agreement which will be strengthened by the BPSK Decision. In fact, consumer disputes were resolved by parties outside of BPSK after BPSK held the first meeting, and subsequently the final settlement was not reported so that BPSK could not make decisions to strengthen the peace reached by the parties.
PENGARUH TINGKAT KESADARAN MORAL DAN SIKAP ADVOCATUS DIABOLI PADA HAKIM DALAM MENJATUHKAN PUTUSAN YANG ESENSIAL, YAITU KEADILAN (GERECHTIGHEIT), KEPASTIAN (RECHSECHERHEIT) DAN KEMANFAATAN (ZWACHMATIGHEIT): ANALISIS ETIKA HUKUM
Authors: Lumbanraja Bogor
Published: September 2022

Fiat justitia ruat caelum, artinya hendaklah keadilan ditegakkan walaupun langit akan runtuh. Kalimat yang diucapkaan oleh Lucius Calpurnius Piso Caesoninus (43 SM) akan bisa terwujud bila peradilan memiliki salah satunya penegak hukum yaitu hakim yang betul-betul punya kualitas dan integritas yang handal. Berbagai kasus suap kepada hakim telah mencoreng wajah peradilan di Indonesia dan pada gilirannya menurunkan tingkat kepercayaan masyarakat terhadap aparat penegak hukum. Pendidikan tinggi hukum mendapat sorotan tajam, sebab seakan-akan tidak mampu menjawab kebutuhan akan lahirnya penegak hukum yang memiliki integritas dan kepribadian yang kokoh. Tulisan ini berupaya mengkaji faktor-faktor yang mempengaruhi putusan hakim berdasarkan tingkat kesadaran moral, sikap advocatus diaboli dan bagaimanakah hakim ideal yang dibutuhkan sebagai benteng keadilan dalam rangka mengejawantahkan supremasi hukum dengan tiga prinsip pokok yaitu (1) keadilan (gerechtigheit), (2) kepastian (rechsecherheit), dan (3) kemanfaatan (zwachmatigheit). Negara Indonesia adalah negara hukum, di mana hukum dapat dilaksanakan dan ditegakkan. Hukum harus menjadi panglima di negara ini, maka hukum perlu ditegakkan sehingga supremasi hukum mempunyai kedudukan tertinggi (the supreme state of the law) sebagai bagian dari rule of law dan bukan the rule of the political man. Yurisprudensi Schubert meyakini, bahwa sikap hakim merupakan faktor dalam pengambilan putusan yang lebih menentukan daripada yang lain. Ia menepiskan faktor-faktor lain, seperti pendidikan, tradisi yang diajarkan dan cara penalaran. Hakim bersikap begini atau begitu, karena ia menjatuhkan pilihan terhadap sesuatu yang diyakininya lebih daripada yang lain
KEKUATAN PEMBUKTIAN SERTIFIKAT HAK MILIK ATAS TANAH SEBAGAI ALAT BUKTIDALAM PERKARA PERDATA (Studi Putusan Nomor: 34/Pdt.G/2020/PN.Kbj)
Authors: Sihite Lamrotiur , Butarbutar Elisabeth N. , Sinuraya Benar
Published: September 2022

Tujuan penelitian ini adalah untuk mengetahui kekuatan Sertifikat Hak Milik atas tanah sebagai alat bukti sempurna dalam Putusan Pengadilan No.34/Pdt.G/2020/PN.Kbj dan Untuk mengetahui pertimbangan hakim dalam membatalkan Sertifikat Hak Milik atas sebagai alat bukti sempurna Putusan Pengadilan No.34/Pdt.G/2020/PN.Kbj. Penelitian ini merupakan penelitian hukum normatif, yang mengkaji studi dokumen yakni menggunakan berbagai data sekunder. Penelitian ini merupakan studi kasus dengan melakukan pembahasan terhadap putusan Pengadilan Negeri Kabanjahe No. 34/Pdt.G/2020/PN.Kbj. Hasil penelitian menunjukkan bahwa kekuatan pembuktian sertifikat hak milik sebagai alat bukti sempurna dinilai  menjadi tidak sempurna dan mengikat hakim oleh karena dapat dibuktikan bahwa pembuatan akta peralihan di hadapan notaris tidak memenuhi salah satu syarat sah untuk membuat perjanjian  yaitu kausanya tidak halal, dan fasar pertimbangan hakim membatalkan sertifikat hak milik atas tanah sebagai alat bukti sempurna adalah karena Jalan Trimurti Gang Asam, Kelurahan Tambak Lau Mulgap-I, Kec.Berastagi oleh dinas PUPR Kabupaten Karo telah ditetapkan menjadi jalan umum dan jalan tersebut telah dibangun oleh dinas PUPR Kabupaten Karo pada TA 2008 bersumber dari APBD Kab.Karo TA 2008.
TINJAUAN YURIDIS NORMATIF PEMBAGIAN HARTA BERSAMA AKIBAT PERCERAIAN MENURUT KITAB UNDANG-UNDANG HUKUM PERDATA DAN UNDANG-UNDANG NOMOR 1 TAHUN 1974 TENTANG PERKAWINAN (Studi Kasus Putusan Nomor 755/Pdt.G/2017/PN Mdn)
Authors: Damanik Novi Febrianti , Suhardin Yohanes , Lumban Gaol Christopher Panal
Published: September 2022

Tujuan penelitian ini adalah untuk mengetahui kesesuaian Putusan Pengadilan Negeri Medan Nomor 755/Pdt.G/2017/PN Mdn mengenai gugatan harta bersama menurut KUHPerdata dan Undang-Undang Nomor 1 Tahun 1974 tentang Perkawinan. Hasil penelitian menunjukkan bahwa putusan Pengadilan Negeri Medan Nomor 755/Pdt.G/2017/PN Mdn, berdasarkan ketentuan Pasal 35 jo Pasal 37 Undang-Undang Nomor 1 Tahun 1974 tentang Perkawinan jo Pasal 128 KUHPerdata, maka sebidang tanah berikut bangunan ruko di atasnya dan Usaha Bengkel Saudara Jaya Motor adalah harta bersama yang diperoleh penggugat dan tergugat semasa perkawinan penggugat dan tergugat. Adapun harta benda yang tidak dapat dibagi adalah satu unit mobil merek Honda CRV, hal ini dikarenakan tidak ada satu alat bukti surat ataupun keterangan saksi penggugat yang mempunyai nilai kekuatan pembuktian untuk mendukung dalil gugatan penggugat bahwa mobil tersebut diperoleh penggugat dan tergugat dalam masa perkawinan sebagaimana dalam ketentuan Pasal 1865 KUH Perdata yang mengatur mengenai pembuktian. Oleh karena itu, putusan tersebut telah sesuai dengan Pasal 128 KUH Perdata dan Pasal 35 jo Pasal 37 Undang-Undang Nomor 1 Tahun 1974 tentang Perkawinan.
PERLINDUNGAN HUKUM HAK CIPTA LAGU TERHADAP PELANGGARAN MELALUI DOWNLOAD PADA WEBSITE PENYEDIA LAGU GRATIS
Authors: Hamdani Joven Andis
Published: September 2022

Seiring dengan berkembangnya teknologi dan informasi di masa sekarang ini, dunia seni yang berupa lagu, musik maupun film juga mengalami perkembangan yang signifikan. Pada gilirannya, akan melahirkan konsepsi perlindungan hukum atas kekayaan intelektual (Intellectual Property). Salah satu ciptaan yang dilindungi oleh Undang-undang No. 28 Tahun 2014 Tentang Hak Cipta berdasarkan Pasal 40 ayat (1) UUHC adalah ciptaan lagu atau musik. Hak Cipta akan menyentuh berbagai aspek seperti aspek teknologi, industri, sosial, budaya dan berbagai aspek lainnya. Namun aspek yang terpenting jika dihubungkan dengan perlindungan bagi karya intelektual adalah aspek hukum. Metode yang digunakan dalam penelitian ini adalah penelitian hukum normatif yaitu penelitian yang mengacu kepada norma-norma dan asas-asas hukum yang terdapat dalam peraturan perundang-undangan dan putusan pengadilan. Alasannya didasarkan pada paradigma hubungan dinamis antara teori, konsep-konsep dan data yang merupakan umpan balik atau modifikasi yang tetap dari teori dan konsep yang didasarkan pada data yang dikumpulkan. Kesimpulan yang diperoleh bahwa Perlindungan terhadap HKI pada dasarnya adalah memberikan hak monopoli, dan dengan hak monopoli ini, pemilik HKI dapat menikmati manfaat ekonomi dari kekayaan intelektual yang didapatnya. Pertanggungjawaban hukum adalah pelaku yang secara langsung melakukan pelanggaran hak cipta (direct infringement). Sanksi terhadap pelanggaran Hak Cipta Lagu dikenakan tindak pidana berarti suatu pelanggaran terhadap Hak Cipta seseorang yang hasil karyanya diperbanyak atau digandakan tanpa seijin dari penciptanya yang memiliki Hak Cipta memenuhi unsur tindak pidana apabila jika konsumen dimaksud membelinya dalam jumlah besar. Saran yang diharapkan adalah: agar Pemerintah sebaiknya mengambil langkah yang serius dalam menangani masalah pelanggaran hak cipta lagu khususnya masalah ilegal downloading, mengingat kondisi masyarakat Indonesia yang semakin pintar mengikuti perkembangan kecanggihan teknologi yang ada. Pencipta lagu atau pemegang hak atas lagu sebaiknya melakukan pendaftaran atas ciptaannya meskipun pendaftaran dalam hak cipta tidak bersifat wajib, hal ini dilakukan demi mencapai keadaan yang kondusif dalam penanganan pelanggaran hak cipta. Pengaturan terhadap sanksi pelanggaran Hak Cipta lagu baik dari sanksi pidana dan perdata maupun secara administratif harus dipertegas dan dijelaskan agar dalam rangka untuk mengantisipasi munculnya sengketa sebagai konsekwensi diberlakukannya perlindungan hukum HKI di wilayah Indonesia.
AKIBAT HUKUM PERLUASAN OBYEK PRAPERADILAN DI INDONESIA Kajian Putusan Nomor : 78/Pid.Prap/2016/PN-Mdn
Authors: Simarmata Berlian
Published: September 2022

Obyek Praperadilan telah diperluas, semula mencakup sah tidaknya penangkapan dan atau penahanan, sah tidaknya penghentian penyidikan dan atau penuntutan, serta ganti kerugian dan rehabilitasi, kemudian ditambah dengan sah tidaknya penyitaan, penggeledahan, dan penetapan status tersangka. Praperadilan tidak membicarakan pokok perkara, namun hal ini tidak relevan lagi untuk obyek praperadilan mengenai penetapan status tersangka. masuknya penetapan status tersangka sebagai obyek praperadilan membawa konsekwensi bahwa tindak pidana yang menjadi dasar sangkaan harus dibicarakan. Penelitian ini dilakukan terhadap Putusan PN Medan Nomor : 78/Pid.Prap/2016/PN-Mdn, yang menjadikan penetapan tersangka sebagai obyek Praperadilan. Pemilihan Putusan PN Nomor : 78/Pid.Prap/2016/PN-Mdn dilakukan secara purposif. Hasil penelitian menunjukkan bahwa akibat hukum dari perluasan obyek praperadilan terhadap sah atau tidaknya penetapan status tersangka adalah perlunya pengaturan tentang obyek Praperadilan yang diperluas dalam bentuk Peraturan Mahkamah Agung sebelum KUHAP dirubah. Penetapan seseorang menjadi tersangka erat kaitannya dengan tindak pidana yang menjadi dasar sangkaan sehingga harus dibicarakan, dan ini tidak bertentangan dengan KUHAP.
ALOKASI BIAYA OVERHEAD PABRIK BERDASARKAN ACTIVITY BASED COSTING DALAM MENENTUKAN HARGA POKOK PRODUKSI PADA ANDRA BAKERY MEDAN
Authors: Lidiani Helde
Published: September 2022

This study aims to determine and analyze how the allocation of factory overhead costs based on activity based costing in determining the cost of production at Andra Bakery Medan. The population in this study is data regarding costs related to the Cost of Production, namely direct processing data and factory overhead costs at Andra Bakery Medan from the year it was founded until 2020. The research sample in this study was direct processing data and factory overhead costs at Andra Bakery Medan in 2020. The data analysis technique in this study is a descriptive analysis method.Based on the results of the analysis and evaluation, it can be concluded that the cost of production per unit with the traditional method for banana bread is Rp. 1,090, for brown bread is Rp. 1,179, and for srikaya bread is Rp. 1,212. While the cost of production per unit using the activity based costing method, different results were obtained for banana bread of Rp. 1,084, for brown bread of Rp. 1,172, and srikaya bread of Rp. 1,229. This difference is caused because in the traditional method the overhead costs for each product are only charged to one cost driver, namely the number of production units. Meanwhile, in Activity Based Costing, overhead costs for each product are charged to 3 cost drivers, namely the number of production units, direct working hours, and area
PENGARUH ASYMETRIC INFORMAITION, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2013)
Authors: Sitanggang Abdonsius , Purba Antonius M.
Published: September 2022

Tujuan penelitian ini adalah untuk menguji kembali secara empiris pengaruh informasi asimetri, leverage dan ukuran perusahaan terhadap manajemen laba pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia. Populasi penelitian adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia yang menerbitkan laporan keuangan tahunan periode 2011-2013 sebanyak 138 perusahaan. Sampel penelitian menggunakan porposive samping sebanyak 50 perusahaan. Teknik analisis data yang digunakan adalah model regresi linear berganda.

Dari hasil olah data diperoleh bahwa nilai koefisien korelasi (R) sebesar 0,586. Artinya, asimetri informasi, leverage dan ukuran perusahaan berhubungan erat dengan manajemen laba; nilai koefisien determinan (R Square) sebesar 0,344. Artinya, manajemen laba dapat dijelaskan oleh asimetri informasi, leverage dan ukuran perusahaan sebesar 34,4% dan 65,6% dijelaskan oleh faktor lain. Dari hasil uji t, diperoleh X1 1ilai thitung (3,377) > ttabel (1,976) dengan tingkat signifikansi 0,001 < 0,05, sehingga H1 diterima; artinya, asimetri informasi berpengaruh positif signifikan terhadap manajemen laba. X2 nilai thitung (5,457) > ttabel (1,976) dengan tingkat signifikansi 0,000 < 0,05, sehingga H2 diterima;artinya, leverage berpengaruh positif signifikan secara terhadap manajemen laba; dan X3 nilai thitung (2,808) > ttabel (1,976) dengan tingkat signifikansi 0,006 < 0,05, sehingga H3 diterima; artinya, ukuran perusahaan berpengaruh positif signifikan terhadap manajemen laba. Dengan demikian asimetri informasi, leverage dan ukuran perusahaan, secara parsial berpengaruh positip dan signifikan terhadap manajemen laba pada perushaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011-2013.
PENGARUH PERENCANAAN PAJAK DAN ASET PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DIBURSA EFEK INDONESIA TAHUN 2017-2019.
Authors: Silalahi Evelin R. R. , Ginting Vlorentina
Published: September 2022

 0,05. Yang berarti perencanaan pajak yang dilakukan tidak menjamin dilakukannya manajemen laba oleh perusahaan Bursa Efek Indonesia. (2) aset pajak tangguhan berpengaruh negatif dan tidak signifikan terhadap manajemen laba. Hal ini dibuktikan dengan uji t dimana beban pajak tangguhan memiliki nilai t hitung < t tabel (-1,328 < 1,67528) dengan tingkat signifikan sebesar 0,190 > 0,05. Yang berarti besarnya perubahan aset pajak tangguhan tidak menjamin diberlakukannya tindakan manajemen laba oleh perusahaan pada Bursa Efek Indonesia. Hasil uji simultan (uji F) perencanaan pajak dan aset pajak tangguhan berpengaruh negative dan tidak signifikan terhadap manajemen laba. 
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PENERAPAN MANAJEMEN PAJAK PENGHASILAN PASAL21 PADA PT.PERKEBUNAN NUSANTARA IV MEDAN
Authors: Pangaribuan Jonner , Situmorang Devi Anastasia
Published: September 2022

Penelitian ini bertujuan untuk menghitung besarnya pajak terutang perusahaan dan laba setelah pajak  apabila menerapkan metode  manejemen pajak penghasilan pasal 21. Teknik analisis data yang digunakan adalah metode deskriptif. Data yang digunakan adalah data sekunder yaitu   data  daftar gaji dan laporan laba rugi. Hasil penelitian menunjukkan bahwa penerapan manejemen pajak penghasilan pasal 21 dari iantara tiga (3) pilihan metode, yaitu  memberikan tunjangan pajak kepada karyawan, pajak karyawan ditanggung perusahaan, dan tunjangan pajak serta pajak ditanggung perusahaan, yang paling menguntungkan adalah memberikan tunjangan pajak dan pajak ditanggung kepada karyawan. Hal ini disimpulkan setelah melakukan perbandingan  perhitungan.Kebijakan  memberikan tunjangan pajak dan pajak ditanggung kepada karyawanmenghasilkan laba setelah pajak yang lebih besar yaitu sebesar 3.611.976.114 dan memberikan penurunan PPh Pasal 21 yang disetor sebesar 1.494.954.921.
PENGARUH KESADARAN WAJIB PAJAK, PELAYANAN FISKUS, PENYULUHAN WAJIB PAJAK, PEMERIKSAAN PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA MEDAN PETISAH
Authors: Lumban Gaol Romasi , Sarumaha Frederika Heleniwati
Published: September 2022

Penelitian ini bertujuan untuk menganalisis pengaruh kesadaran wajib pajak, pelayanan fiskus, penyuluhan wajib pajak, pemeriksaan pajak dan sanksi pajak terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Medan Petisah. Populasi dalam penelitian ini yaitu seluruh wajib pajak orang pribadi yang terdaftar pada Kantor Pelayanan Pajak (KPP) Pratama Medan Petisah. Dengan sampel penelitian sebanyak 100 orang wajib pajak orang pribadi dengan teknik penarikan sampel dengan metode simple random sampling. Jenis data yang digunakan adalah data primer. Tenik analisis dalam penelitian ini dilakukan dengan menggunakan analisis regresi linear berganda. Hasil penelitian ini membuktikan bahwa secara parsial kesadaran wajib pajak, pelayanan fiskus, penyuluhan wajib pajak, pemeriksaan pajak dan sanksi pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Medan Petisah. Artinya bahwa semakin meningkat kesadaran wajib pajak, pelayanan fiskus yang baik, penyuluhan wajib pajak, pemeriksaan pajak dan sanksi pajak maka kepatuhan wajib pajak orang pribadi akan semakin baik (meningkat).
ANALISIS PENGARUH PENDAPATAN ASLI DAERAH TERHADAP PERKEMBANGAN PEMBANGUNAN DI PROVINSI ACEH,SUMATERA UTARA, RIAU DAN SUMATERA BARAT
Authors: PADANG NOVI NATALIA , LUMBAN GAOL ROMASI
Published: September 2022

The purpose of this study was to determine and analyze the effect of local revenue on development in the provinces of Aceh, North Sumatra, Riau and West Sumatra. The population of this study is the Provinces of Aceh, North Sumatra, Riau and West Sumatra with the observation year 2010 to 2017. The sample was selected using the saturated sample method. The data was processed using the panel data regression statistical test method. The results of this study prove that based on the simultaneous test results, regional taxes, regional levies, separated regional wealth results, other valid PAD simultaneously, have a significant effect on the GRDP variable.
FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)
Authors: PARHUSIP POLTAK TEODORUS , PASARIBU LISBET R.
Published: September 2022

This research aims to determine the factors that affect the timeliness of submitting financial statements listed in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2016 -2017. The factors are Ownership Structure, Debt To Equity Ratio (DER), Return On Asset (ROA), Company Size, Current Ratio (CR). The population used in this research was manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2017. The samples in this study were selected based on the purposive sampling method, which is carried out by taking samples from the population based on a certain criterion adjusted to the goals and problems of the researcher. Samples obtained from 153 manufacturing companies listed on the Indonesia Stock Exchange with observations for two years, so that the selected sample was 67 samples. 
The analytical methods used are Descriptive Statistical Analysis, Logistic Regression analysis, Assessing the Overall model (overall model fit), Coefficient of Determination (Nagelkerke R Square), Assessing Feasibility, Regression Model, Classification Table, hypothesis testing. The results of the logistic regression test showed that the adjusted value of R2 was 36.2%, from these results it can be concluded that the ownership structure, debt to equity ratio, return on assets, company size, and current ratio were able to explain punctuality of 36.2%. Simultaneous tests concluded that all independent variables had a significant and positive effect on dependent variables. Partial testing shows the results that the ownership structure and return on assets have a negative and unconscionable effect on the timeliness of submitting financial statements, the debt to equity ratio has a negative and significant effect on the timeliness of submitting financial statements, while the size of the company and the current ratio have a positive and significant effect on the timeliness of submitting financial statements
Pengayaan Fungsi dan Keterampilan Manajemen Bagi Pengurus Koperasi Simpan Pinjam (KSP) Mitra Usaha Mandiri Medan
Authors: Purba Saut
Published: September 2022

Berdasarkan pelaksanaan kegiatan pengabdian pada masyarakat diketahui bahwa secara umum peserta penyuluhan belum memahami secara mendalam tentang fungsi dan keterampilan yang dibutuhkan     manajemen Permasahan ini terutama disebabkan pengurus KSP belum pernah mengikuti penyuluhan tentang hal ini, sehingga mereka mengalami kulitan dalam mengimplementasikannya di lingkungan internal koperasi. Dari hasil yang diperoleh, maka disarankan agar terlebih dahulu diadakan survei pendahuluan mengenai khalayak sasaran dan topik yang akan diberikan. Dengan demikian diharapkan kegiatan ini  tepat sasaran dan berdaya guna bagi peserta. Penyuluhan pada pengurus KSP Mitra Usaha Mandiri Medan, hendaknya dilakukan secara rutin dan berkesinambungan untuk memperkaya  pemahaman dan penerapan fungsi dan keterampilan manajemen  di setiap tingkatan kepengurusan koperasi tersebut.
PENGARUH DISIPLIN KERJA, FASILITAS KERJA DAN BEBAN KERJA TERHADAP KINERJA KARYAWAN PADA PT. HILON SUMATERA
Authors: Manullang Winda Tetty Agustina , Sinaga Ria Veronica , Silalahi Esli
Published: September 2022

This study aims to determine the extent of the influence of work discipline, work facilities and workload on employee performance at PT. Hilon Sumatera. Data was collected through questionnaires and documentation techniques. The research method used is quantitative, with 66 respondents taken using saturated sampling or census. Data analysis in this study using SPSS version 22.00. The results of the t-test indicate that the work discipline variable has a positive and significant effect on employee performance where the value of tcount (3.753 ) > t table (1.670) and a significant value of 0.000 < (0.05). Work facilities have a positive and significant effect on employee performance, it can be seen from the value of tcount (4.499) > ttable (1.670) and a significant value of 0.000 < (0.05). Workload has a positive and significant effect on employee performance, it can be seen from the value of tcount (2.426)> ttable (1.670) and a significant value of 0.018 < (0.05). The results of the F test indicate that work discipline, work failure and workload have a positive and significant effect on employee performance (Fcount of 72.834 > Ftable of 2.75). R square of 0.883 or 88.3% means that the variation in employee performance can be explained by the variables of work discipline, work facilities and workload of 88.3%, while another 11.7% is explained by other variables not included in this study. Preferably PT. Hilon Sumatera is increasingly improving the performance of its employees by providing adequate work facilities, such as machinery, infrastructure, inventory equipment, buildings, transportation equipment and work spaces. Employee work discipline needs to be improved by giving sanctions to employees who arrive late and do not comply with company regulations and the workload given is in accordance with the available working time so that production targets can be realized.
PENGARUH KUPON, SISA UMUR OBLIGASI DAN YIELD TO MATURITY TERHADAP HARGA OBLIGASI KORPORASI DI BEI
Authors: Sigalingging Maria E. , Silalahi Donalson
Published: September 2022

This study aims to determine and explain the effect of bond coupons, remaining bond life, and yield to maturity on the price of corporate bonds on the Indonesia Stock Exchange. To achieve this goal, a study with a research period of 2017 - 2019 was conducted on 22 companies that issue bonds. By using purposive sampling as a sampling technique, 105 data were observed. The analytical method used is multiple regression analysis. The results showed that the bond coupon variable had a positive and significant effect on bond prices, the remaining life of the bonds had a significant effect on bond prices. The direction of the effect of the remaining life of the bond on the price of the bond depends on the price of the bond, whether the price of the bond is perium or the discount price. Furthermore, yield to maturity has a negative and significant effect on bond prices. The ability of these three variables to explain variations in bond prices is 66.1 percent.
PENGARUH PERINGKAT, KUPON, DAN SISA UMUR OBLIGASI TERHADAP YIELD TO MATURITY OBLIGASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)
Authors: Sipangkar Helena , Silalahi Donalson
Published: September 2022

This study aims to determine and explain the effect of the rating, coupon, and remaining life of bonds on the yield to maturity of bonds listed on the Indonesia Stock Exchange. To achieve this goal, a study was conducted on 17 bonds with a research period of 2017 – 2019 using purposive sampling as a sampling technique and multiple regression analysis as an analytical tool.The results showed that bond ratings had a negative and significant effect on yield to maturity, bond coupons had a positive and significant effect on yield to maturity, and the remaining life of bonds had a positive and significant effect on yield to maturity. The ability of these three variables to explain the variation in yield to maturity is 76.9 percent.
BEBERAPA FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN SEKTORINDUSTRI FOOD AND BEVERAGE DIBURSA EFEK INDONESIA PERIODE 2015-2019
Authors: Haloho Rexy , Munthe Kornel , Purba Saut
Published: September 2022

This study aims to analyze the effect of asset structure, profitability, sales growth, and liquidity on the capital structure of food and beverage companies listed on the Indonesia Stock Exchange. The population in this study were 26 food and beverage companies. By using purposive sampling method in sampling, 11 companies were obtained as samples, with a study period of 5 years. The data analysis technique used is multiple linear regression analysis and hypothesis testing using t test and F test with of 5%. The results showed that: (a) asset structure had a positive and significant effect on capital structure, profitability and sales growth had a negative and insignificant effect on capital structure, and liquidity had a negative and insignificant effect on capital structure in food and beverage companies listed on the Stock Exchange. Indonesian Securities, (b) asset structure, profitability, sales growth, capital structure, and liquidity simultaneously have a significant effect on the capital structure of food and beverage companies listed on the Indonesia Stock Exchange.
Growth Rate of Rhizophora Mucronata Seedlings in Coastal Areas of Central Java
Authors: Widayanti Eva , Firmansyah Teguh
Published: September 2022

Rhizophora mucronata is a type of mangrove from the Rhizophora family that can have high adaptability to an environment. The seed nursery process can be carried out by several methods, including the wetland and dry land methods. This study aims to determine the growth of mangroves. The material used in this fieldwork practice is to see how the techniques and methods of mangrove nurseries (Rhizophora mucronata) are used by the NGO Biota Foundation. The methods include preparing maintenance by embedding propagules in polybags using the wetland method in tidal areas. The results show the growth of Rhizophora mucronata mangrove from the pericarps root size, reaching 0.1 mm at four weeks.
Role of Perceived Usefulness and Perceived Ease of Use in Increasing Repurchase Intention in the Era of the Covid-19 Pandemic
Authors: Ferdianto Raditya , Hendar
Published: September 2022

The COVID-19 pandemic has paralyzed many sectors, including e-commerce. Many online businesses have experienced drastic sales declines because of strict social restrictions. For this reason, e-commerce business managers need to take preventive action by further investigating what factors increase consumer purchase intentions in shopping on e-commerce so that companies can continue to survive and be sustainable. This study aims to determine the role of perceived benefits and convenience in increasing repeat purchases and the mediating role of shopping experience in influencing the relationship of benefits and convenience to repurchase online shopping users in Central Java. The sample in this study was 152 mobile shopping users in Central Java. The data collection method in this study used a questionnaire. Data were analyzed using Smart PLS 3.0 software. The results showed a positive and significant effect of perceived usefulness and perceived ease of use on the mobile consumer experience. In contrast, the consumer’s experience in mobile shopping had a positive and significant effect on repurchase intention. Repurchase intention can also be increased through consumers’ mobile experiences stimulated by perceived usefulness and ease of use.
Сirculation of carbon oxide depending on the energy efficiency of agriculture – regional aspect
Authors: Demуdenko O.V. , Vitvitskyy S.V. , Vitvitska O.I.
Published: September 2022

Aim. To establish the relationship between energy efficiency of crop production with the balance of carbon monoxide during the period of increasing manure application (1956–1995) and its replacement by by-products as organic fertilizer and to develop a model of carbon monoxide and agrocenosis depending on energy costs in agriculture. AIC of Cherkasy region in the period from 1956 to 2020. Methods. Information-analytical, mathematical-statistical (correlation-regression, factor, method of nonparametric statistics). Results. The increase in energy efficiency in agriculture of the region's agro-industrial complex is associated with a decrease in the formation of humus from organic fertilizers, when the increase in Kee per unit was accompanied by a decrease in humus production of 0.16 million tons and accompanied by an increase in mineralization (Kee per unit was 2.42 million. tons of C-CO2 mineralization). During the period of manure application and supplementation with crop and root residues, the ratio of С-СО2, which passed from manure and crop residues to humus was in the range of 0.7–1.2 to 1, but due to the higher level of humification coefficients of crop and root residues mineralization of manure is a more intense source of C-CO2 emissions compared to the mineralization of crop and root residues, which are a stock factor of C-CO2. With the complete replacement of manure by side phytomass as an organic fertilizer, the emission of C-CO2 from the mineralization of its excess remains lower on average by 2.27 times compared to the period of manure application. Conclusions. With the growth of Kee, the level of mineral processes increases and the sequestration capacity of С-СО2 decreases (according to Ib humus and agrocenosis), agricultural productivity increases, but the fertility of agricultural lands decreases, which is typical for the period of manure application. When manure is replaced by by-products, the Kee, the level of mineralization processes and the increase of sequestration capacity of С-СО2 humus and agrocenosis decrease, which provides conditions for the formation of land fertility against the background of reduced agricultural productivity.
Monitoring research of the direction of mineralization processes under the influence of organo-mineral and organic fertilization systems
Authors: Malynovska I.M. , Degodiyk S.E.
Published: September 2022

aim. To monitor changes in the microbial component of gray forest soil under the influence of traditional and modern types of fertilizers used in modern agriculture. Methods. Microbiological, laboratory-analytical, statistical. Results. It has been established that the use of the organo-mineral fertilization system allows to intensify the development of soil organic matter by 56.3%, the mineralization of nitrogen compounds by 14.7%, increases the oligotrophy coefficient by 22.5%, reduce the activity of humus mineralization by 68.7 % and increase the total biological activity by 5.65%. Doubling the dose of mineral fertilizers against the background of the organic fertilization system (the 4th year after the introduction of 60 t/ha of cattle litter manure) leads to an increase in the level of consumption of soil organic matter by 22.3%. It is consistent with the data of previous growing season: application of unbalanced doses of mineral fertilizers provokes the decomposition of soil organic matter. The value of the nitrogen mineralization coefficient and humus mineralization activity does not change as a result of applying a double dose of mineral fertilizers. But the total biological activity increases by 16.8%. Applying a double dose of mineral fertilizers reduces soil phytotoxicity by 17.6 %. Plowing of pea straw against the background of an organo-mineral fertilization system intensifies the development of organic matter of gray forest soil by 13.4%, reduces the intensity of mineralization of nitrogen compounds by 14.3%, reduces the activity of humus mineralization by 10.7%, does not affect the phytotoxicity of gray forest soil. The application of organic fertilizers leads to the intensification of mineralization processes (compared to the mineral fertilization system (N50Р30К50) soil organic matter by 23.7 %, nitrogen compounds by 18.2%; slowing down of humus mineralization processes by 31.3%, increasing the deficit of easily digestible nutrients by 22.5%, an increase of total biological activity by 8.24%, a decrease of phytotoxicity by 13.3%. Conclusions. The application of organic fertilizers in the form of cattle manure optimizes soil-forming processes, prevents the mineralization of humus, which is the main factor of potential soil fertility, and creates conditions for improving the mineral nutrition of plants, which is the basis of increasing the level of effective soil fertility.
Іnfluence of aquatic extracts from the rhizomes of Еlytrigia repens l. on the progress of maize seeds
Authors: Okrushko S.E.
Published: September 2022

Aim. To summarize the results of the study of allelopathic pressure of water-soluble secretions of Elytrigia repens L. in the laboratory. Methods. The rhizomes of creeping wheatgrass were dried to an air-dry state and ground into 3-4 mm particles. To extract, a weighed portion of weed rhizome (0.5, 1 and 10 g) was transferred to a glass container and 100 ml of distilled water at room temperature was added. The extraction process according to the method lasted 1 day at a temperature of +200°C. The experiments were performed with aqueous extracts at a concentration of 1:1000, 1:100 and 1:10. Results. As a result of our research, it was found that the presence of water-soluble secretions from the rhizomes of creeping wheatgrass inhibits the energy of germination of corn seeds, regardless of their level of concentration. On the fourth day of the survey, it was determined that the concentrations of water extracts of wheatgrass 1:100 and 1:10 significantly suppressed the length of the germinal root of corn: 2.37 cm and 2.78 cm, respectively. Measurements of the length of the coleoptile on the 7th day of germination of corn seeds showed a decrease in this indicator in the above options by 29.5% and 30.3%, respectively, compared to the control variant. Also, the total length of the root system in these variants was 44.2% and 44.6% shorter. On the germination and subsequent growth of maize seedlings aqueous extract with a concentration of 1:1000 gave a significant stimulating effect compared to the control variant, in which the seeds were germinated in distilled water. Conclusion. Therefore, depending on the concentration in the aqueous solution of allelopathically active substances from the rhizome of creeping wheatgrass can be either stimulating or inhibiting their effect on the processes occurring during the germination of corn seeds. The results of the research explain the appearance of unfriendly maize seedlings and the lag in the growth and development of cultivated plants in locked areas.
MULHER E POLÍTICA NO VALE DO PARAÍBA: ESTUDO DESCRITIVO SOBRE ELEIÇÕES MUNICIPAIS DE 2016 E 2020
Authors: Kobal Ligia Baptista
Published: September 2022

As mulheres estão galgando cada vez mais lugares que antes eram ocupados somente pelos homens nas esferas públicas e privadas. Porém, a política ainda é considerada um campo tipicamente masculino e difícil acesso para as candidatas, apesar de todas as conquistas feministas. Dessa forma, este artigo tem como escopo analisar o posicionamento da mulher nas eleições municipais de 2016 e 2020 no Brasil e na Região Metropolitana do Vale do Paraíba. Para tanto foi realizado estudo teórico abordando as questões de gênero e poder sob a influência do patriarcalismo e sua influência no resultado das eleições. Os dados estatísticos demonstraram que a participação feminina na região segue acima da média brasileira, porém em um patamar baixo, mesmo após a imposição da política de cotas.
DIFERENTES EXPERIMENTOS PARA A PRODUÇÃO DE CARVÃO VEGETAL COM CASCAS DE COCO VERDE
Authors: Gama Lucas , Ströher Gylles Ricardo , Ströher Gisely Luzia
Published: September 2022

OBJETIVO: Produzir carvão vegetal a partir de cascas de coco verde. MÉTODOS: As cascas de coco verde foram recolhidas de vendedores da cidade, higienizadas, abertas e colocadas ao ar livre para diminuição da umidade. Foram realizados 8 diferentes experimentos variando temperatura (300 e 450ºC), tempo (1 e 2 h) e massa (35 e 100 g) para obtenção do melhor rendimento de produto. Os dados foram submetidos Anova teste de Tukey, p<0,05. RESULTADOS: O melhor rendimento foi obtido com temperatura de 300ºC, durante 2 h em 100 g de amostras de casca de coco produzindo 54,81 ± 2,29 g de carvão vegetal, ou seja, um rendimento 53,80 ± 0,89%, com teor de umidade de voláteis igual a 6,97 ± 1,71 % e 6,50 ± 2,50 % de cinzas. CONCLUSÕES: As menores quantidades de cinzas, assim como de umidade e voláteis são mais interessantes, pois diminuem a fuligem e a ineficiência do processo de queima. Os carvões produzidos a partir da casca de coco verde podem ser uma das soluções sustentáveis para a crise energética brasileira.
Resolution of the Dual Certificate Issue in Makassar City through the State Administrative Court to Realize Legal Certainty (Case Study Decision No. 31 PK/TUN/2018)
Authors: Warsifah
Published: September 2022

The purpose of this study is to analyze the problem of dual certificates in the city of Makassar through the State Administrative Court to realize legal certainty. The research method used is normative juridical research, namely research on the application of law in society. The research was carried out in a juridical manner, meaning research that refers to existing literature studies or to secondary and normative data. The data obtained by the author from this literature review will be analyzed descriptively. Based on these considerations, in the opinion of the Supreme Court, there are sufficient reasons to grant the Cassation Petitioner from the Head of the Makassar City Land Office. Based on this, the Decision of the Makassar State Administrative High Court Number 93/B/2016/PT.TUN.MKS, dated 27 September 2016 which affirms the Makassar State Administrative Court Decision Number 68/G/2015/P.TUN.Mks. April 25, 2016 cannot be maintained and must be cancelled.
Endoscopic treatment in OCMFS​
Authors: Kyriakos Ioakeim , Nicolaou Zoe
Published: September 2022

The oral and Maxillofacial surgery specialty has entered a new era with the use of endoscopic techniques. Surgeons can now use the latest technological advances to improve patient outcomes. The application of endoscopic surgical techniques in Oral & Cranio-Maxillofacial Surgery not only has decreased the morbidity associated with the surgical approaches but has significantly changed the treatment philosophy for many types of procedures. TMJ arthroscopy, Sialoendoscopy, Trauma cases such as frontal sinus fractures, orbital floor fractures, and subcondylar mandible fractures are the most notable examples where endoscopic techniques have found worldwide acceptance. Additional research has to be done to simplify some difficult techniques that often require more extensive surgical exposure for visualization. Although minimal invasive endoscopic techniques are also used in facial cosmetic surgery, the discussion in this literature review article focuses on non-cosmetic procedures, and mainly in TMJ arthroscopy, Sialoendoscopy, and Facial Trauma.
Effect of sodium alginate on the quality of chicken sausages
Authors: Hashem MA , Begum M , Hasan MM , Al Noman MA , Islam S , Ali MS
Published: September 2022

The study was conducted to find out the effect of adding different levels of sodium alginate on the sensory, physicochemical, biochemical and microbiological properties of fresh and preserved chicken sausage. Chicken sausage samples were divided into three treatment groups: T1 (Control group), T2 (2% sodium alginate) and T3 (4% sodium alginate). The sensory qualities like color, juiciness, tenderness and overall acceptability were increased with different treatment levels and decreased with increase of days of intervals. Dry matter (DM) content decreased significantly (p<0.05) with different treatment levels and increased with the enhancement of days of intervals. Crude Protein (CP) content decreased significantly (p<0.05) with different treatment levels and days of intervals. Ether extract (EE) content decreased significantly (p<0.05) with different treatment levels and decreased with the increase of the days of intervals. Ash content increased significantly (p<0.05) with different treatment levels and increased with the increase of days of intervals. At different treatment levels and days of intervals, cooking loss decreased and pH value increased. Free fatty acid (FFA), peroxide value (POV) and 2-thiobarbituric acid (TBA) value were decreased significantly (p<.0.05) with different treatment levels but enhanced with the increase of days of intervals. Microbial assessments like total viable count (TVC), total coliform count (TCC) were decreased significantly (p<0.05) with different treatment levels but increased with days of intervals and, total yeast mould count (TYMC) were decreased with different treatment levels and days of intervals. Therefore, 4% sodium alginate can be recommended as a source of antioxidant in chicken sausage.
The effects of LDL cholesterol and pitavastatin treatment on fibroblast migration, SREBP-2, and LDLr expression
Authors: Telgenhoff Dale , Prajapati Manashree
Published: September 2022

Most non-healing wounds show a lack of cell migration contributing to chronic inflammation and infection. Cholesterol levels in the blood may have an impact on cell migration, as migrating cells demonstrate a need for cholesterol in order to synthesize additional cell membranes. Statins are a popular drug used for lowering blood cholesterol by competitive inhibition of HMG CoA reductase, a pivotal step in the cholesterol synthesis pathway. In this study, we examined the effects of low-density lipoprotein (LDL) and statin treatment on fibroblasts in vitro. A cholesterol ELISA was utilized to examine cholesterol levels in cultured fibroblasts following treatment with pitavastatin or LDL. A scratch-test assay was performed to examine fibroblast migration following treatment in addition to the MTT cell proliferation assay. Western blot analysis was used to examine the cholesterol signalling protein SREBP-2 and LDLr expression in treated cells. LDL treatment enhanced cell proliferation and migration, while both were inhibited by pitavastatin. Pitavastatin increased both SREBP-2 and LDLr expression in treated cells compared to LDL and vehicle control treatments. These results indicate pitavastatin inhibits cell migration and the cellular response is to increase cholesterol levels to make up for the inhibition of cholesterol synthesis though the mevalonate pathway. This could have significant effects on cell migration and wound healing in vivo for patients with inhibited wound healing responses on statin therapy.
Phytochemical screening of Solanum xanthocarpum and its xanthine oxidase inhibitory activity
Authors: Imran Mohd. , Majid Haya , Ali Mohammed , Qadir Abdul
Published: September 2022

Pharmacological features and chemical compounds derived from Solanum xanthocarpum are often investigated. S. xanthocarpum has been widely used to treat a variety of ailments as traditional medicine. Different parts of the plant are being studied to find more new uses for the herb. Xanthine oxidase inhibition is important in many vascular, renal, and bone disorders as this super enzyme causes an increase in uric acid formation and oxidative stress. With this perspective and current literature, further studies are required to be conducted to highlight new features that may be derived from the plant. This study aimed to explore the fruits of Solanum xanthocarpum for their phytochemical constituents and their xanthine oxidase inhibitory activity. Fruits from S. xanthocarpum were identified and collected. We performed alcoholic extraction in the Soxhlet apparatus and fractionation using column chromatography. Furthermore, we analyzed phytochemical properties using fingerprinting chromatography, NMR (Nuclear magnetic resonance), Mass-spectrometry, Ultraviolet (UV), and infrared (IR) spectroscopy. The NMR spectrum revealed new chemical moieties which were validated using mass spectrometry. Later on, we conducted bioassays for xanthine oxidase Inhibitory activity on individual fractions. Three new chemical compounds were discovered (Eicosa -11, 14-dienoic acid, Docosa-7, 10, 13, 16, 19-pentanoic acid, and Glyceryl Tri Palmitoleate). These compounds were fatty acids in nature. Bioassay results obtained were positive and encouraging. Our study findings provide evidence of new chemical compounds that can be derived from Solanum xanthocarpum and can be used to treat renal diseases and gout by inhibiting excessive enzyme catalyzation of xanthine oxidase. The results suggest S. xanthocarpum as a possible candidate for a new therapeutic approach.
PENGARUH PENGELUARAN PEMERINTAH, PERTUMBUHAN EKONOMI DAN PENGANGGURAN TERHADAP KEMISKINAN
Authors: Azmi Reza Mu’tiqul , Panjawa Jihad Lukis
Published: September 2022

This study aims to analyze the effect of economic growth, government spending on education and health, and unemployment on poverty in Indonesia. By using secondary data and timer series in annual form from 1996-2021 and using the Autoregressive Distributed Lag (ARDL) method to estimate the model, the effect of the independent variable on the dependent variable in the short and long term will be known. The results show that in the short term economic growth has a negative and significant effect on poverty and government spending on health has a positive and significant effect on poverty. In the long term economic growth and government spending on education have a negative effect on poverty but not significant, government spending on health has a positive effect on poverty and not significant. While the unemployment variable has a positive and significant effect on poverty.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEMISKINAN PROVINSI JAWA TIMUR : PENDEKATAN ERROR CORRECTION MODEL
Authors: Zahrotussolichah Sinta , Septiani Yustirania
Published: September 2022

This study aims to analyze the factors that influence poverty in East Java Province. This data analysis utilizes the ECM (Error Correction Model) method to see the effect of long-term and short-term prospects with the Eviews 10 application. This observation uses secondary data in the form of time series data published by BPS in 2000 – 2021. The results reveal that the education level variable has an influence positive and significant for poverty both in the long-term and short-term prospects, the open unemployment rate variable has a positive and significant effect on poverty in the long and short term, and the minimum wage variable has a negative and significant effect on the long-term prospects on the other hand in the long-term prospects short has no significant effect on poverty.