bluuebunny/crossref_metadata_2025 huggingface dataset:
Kajian Sosiologi Hukum Terhadap Perilaku Suap Oleh Masyarakat Kepada Polisi Lalu Lintas
Authors: Setiyawan Erlangga Bagus , Farida Hana
Published: February 2023

Perilaku suap sudah mengakar di setiap lapisan masyarakat Indonesia dan menjadi suatu budaya koruptif yang merugikan bangsa Indonesia. Perilaku suap sudah menjadi suatu ancaman yang nyata bagi Bangsa Indonesia karena dari tahun-ke tahun seperti tidak ada kata habis, bahkan dalam perkembangannya semakin meningkat, baik dalam jumlah kasus dan kerugian negara maupun kualitasnya. Pencegahan terhadapa kecelakaan lalu lintas sudah dilaksanakan oleh pihak yang berwenang dalam hal ini Satuan Polisi Lalu Lintas dengan penegakan hukum melakukan fungsi pengawasan terhadap masyarakat secara langsung di jalan mengenai kewajiban bagi kendaraan bermotor untuk melengkapi surat perizinan dan kelengkapan alat kendaraan. Namun tindakan penegakan hukum seperti penilangan juga menimbulkan suatu masalah baru yaitu berkembang nya perilaku suap antara masyarakat dan oknum polantas. Tujuan penelitian ini adalah untuk mengetahui apa penyebab masyarakat masih melakukan tindakan suap terhadap petugas kepolisian.  Tulisan ini menggunakan metode penelitian Metode Penelitian Empiris yaitu suatu metode penelitian hukum yang menggunakan fakta-fakta empiris yang diambil dari perilaku manusia, baik perilaku verbal yang didapat dari wawancara maupun perilaku nyata yang dilakukan melalui pengamatan langsung. Hasil penelitian menunjukan bahwa perilaku suap menyuap yang dilakukan oleh masyarakat terhadap oknum polantas disebabkan oleh beberapa faktor seperti faktor ekonomi serta faktor kekeluargaan
Efektivitas Penerapan Sanksi Pidana Atas Tindak Pidana Pemilihan Umum Berdasarkan Undang-undang Nomor 7 Tahun 2017 Tentang Pemilihan Umum
Authors: Juliansah Yoga Saprudin , Marta Suryana
Published: February 2023

Free and periodic elections have been characterized by a system of democratic states as one of the means for ensuring rights for citizens, there is often a breach in Indonesia's electoral proceedings such as the violation of criminal elections. So the government issued a special bill used to regulate the process of holding elections in 2019, specifically to sanction the perpetrators of the elections violation, using 2017's no. 7 elections.

 The study adopted the normatif juridical research approach, which normatif's own jurisdiction was a law study that examined written laws from various aspects. This approach approach deals with legal matters based on the normative rules that are associated with the existing circumstances of society. By viewing a case in the public with regard to elections and linking the 2017 rule number 7 of elections for the application of sanctions against the perpetrators of the elections.

            Legal certainty in the implementation of criminal sanctions against the perpetrators of the general elections under the 2017 rule of elections can be set as an example for the public to avoid committing similar crimes or others, with a sufficient number of cases to be solved.

Key words: sanction setting, effective application of criminal sanctions.
ANALISIS YURIDIS PENERAPAN RESTORATIF JUSTICE DALAM KECELAKAAN LALU LINTAS GOLONGAN BERAT YANG MENYEBABKAN ORANG LAIN MENINGGAL DUNIA MENURUT UU NOMOR 22 TAHUN 2009 DALAM PERSPEKTIF KEADILAN
Authors: Nugroho Asep , Semendawai Abdul Haris , Intihani Siti Nur
Published: February 2023

Pelanggaran Lalu Lintas adalah perbuatan yang bertentangan dengan lalu lintas dan peraturan pelaksanaannya, baik yang dapat ataupun yang tidak dapat  menimbulkan kerugian jiwa atau benda. Permasalahan yang diteliti adalah: bagaimana pengaturan tindak pidana kealpaan yang menyebabkan orang lain meninggal dalam peraturan-perundangan, lalu bagaimana penerapan, kendala, dan upaya restoratif justice dalam tindak pidana kealpaan kecelakaan lalu lintas golongan berat di wilayah Polresta Bandung. Metode yang digunakan dalam penelitian ini yaitu penelitian hukum normatif yang mengkaji data sekunder yang terdiri dari bahan hukum primer, bahan hukum sekunder dan bahan hukum tersier. Hasil penelitian menunjukkan bahwa pengaturan tindak pidana kealpaan dalam berkendaraan yang menyebabkan orang lain meninggal diatur dalam Pasal 310 ayat (4) UU Nomor 22 Tahun 2009 tentang Lalu Lintas dan   Angkutan Jalan dan Pasal 359 Kitab Undang-undang Hukum Pidana (KUHP) Jo. Pasal 63 ayat (2) KUHP. Kendala penerapan restoratif justice dalam kecelakaan lalu lintas golongan berat di wilayah Polresta Bandung yaitu: 1) belum ada payung hukumnya, 2) Besaran ganti rugi kadang-kadang dijadikan sebagai alat untuk mencari keuntungan bagi pihak tertentu dalam proses perdamaian pada peristiwa pidana kecelakaan lalu-lintas di wilayah hukum Polresta Bandung, 3) Keterbatasan kemapuan ekonomi pelaku tindak pidana lalu lintas golongan berat 4) Keterlibatan pihak-pihak yang tidak terkait langsung dalam peristiwa kecelakaan lalu lintas. Upaya yang dapat dilakukan yaitu menginterprestasikan Undang-Undang Nomor 8 Tahun 1981 tentang Hukum Acara Pidana yaitu Pasal 7 ayat (1) huruf j, Pasal 16 ayat (1) huruf l dan ayat (2) Undang-Undang Nomor 2 Tahun 2002 dan berkoordinasi dengan atasan dalam melakukan penyelidikan dan penyidikan tindak pidana kecelakaan lalu lintas golongan berat yang mana antara para pihak telah melakukan perdamaian secara kekeluargaan.
TINJAUAN PENERAPAN RESTORATIVE JUSTICE DALAM PROSES PERKARA TINDAK PIDANA RINGAN DI TINGKAT PENYELIDIKAN DAN PENYIDIKAN POLRESTABES BANDUNG
Authors: Gindriansyah Rudhi , Makarao M. Taufik , Zakky As Moh.
Published: February 2023

Penyelesaian sengketa pidana  dengan pembalasan atas suatu tindak pidana terhadap pelaku yaitu dengan menjatuhkan hukuman penjara sebagai bentuk dari putusan pengadilan. Dalam perkembangannya terhadap penyelesaian sengketa yang dirasa lebih dapat memulihkan hak-hak terhadap korban dan mengakomodir kepentingan para pihak dengan memberikan keadilan dan kemanfaatan dilakukan penyelesaian secara musyawarah.  Adanya kelemahan serta ketidakpuasan terhadap operasionalitas sistem peradilan pidana telah mendorong lembaga penegak hukum khususnya kepolisian untuk mencari solusi penyelesaian perkara alternatif dari sistem peradilan pidana yang ada dengan penyelesaian perkara di luar jalur penal, cara yang dimaksud yaitu dengan cara mediasi sebagai perwujudan dari restorative justice. Permasalahan yang diteliti adalah: 1) bagaimana pengaturan terkait restorative justice di dalam peraturan perundang-undangan?, 2) bagaimana penerapan restorative justice di tingkat penyelidikan dan penyidikan yang dilakukan di Polrestabes Bandung?, 3) bagaimana hambatan dan upaya yang dilakukan oleh Polri khususnya Polrestabes Bandung dalam penerapan restorative justice pada proses penanganan perkara pidana ringan?. Metode yang digunakan dalam penelitian ini yaitu penelitian hukum normatif yang mengkaji data sekunder yang terdiri dari bahan hukum primer, bahan hukum sekunder dan bahan hukum tersier.  Hasil penelitian menunjukkan bahwa ketentuan

tentang pengaturan terkait dasar Polri dalam menerapkan konsep restorative justice belum ada aturan hukum setingkat undang-undang sehingga Polri dalam menerapkannya masih berpedoman pada undang-undang Polri dan kebijakan internal Polri di bidang Reserse yakni penerapan restorative justice untuk penanganan perkara ringan, sebagaimana tertuang di dalam TR Kabareskrim Polri Nomor: TR/1124/XI/2006. Penerapan restorative justice yang dilakukan Polri dalam proses penanganan perkara pidana di Polrestabes Bandung dapat dilihat dari 2 (dua) dimensi yakni: pertama: penanganan terhadap pelaku tindak pidana penggelapan dalam pekerjaan, kedua : penangan perkara terkait kepentingan umum dan Harkamtibmas berdasarkan penilaian sendiri. Hambatan dan upaya yang dilakukan oleh Polrestabes Bandung dalam penerapan konsep restorative justice pada penanganan perkara pidana meliputi hambatan internal dan eksternal berupa kompetensi penyidik pada Satuan Reserse Kriminal Polrestabes Bandung dibidang pengetahuan hukum, peraturan perundang-undangan, sistem peradilan pidana dan ketrampilan teknis dan taktis penyidikan masih belum optimal.
TINJAUAN HUKUM IMPLEMENTASI DISKRESI KEPOLISIAN DALAM PENYIDIKAN TINDAK PIDANA NARKOTIKA
Authors: Firmansyah Agustin , Widodo Heru , Mamang Damrah
Published: February 2023

Meningkatnya penyalahgunaan narkotika sudah sangat meresahkan dan perlu penanganan yang maksimal. Polri dalam melaksanakan tugasnya seringkali melakukan diskresi, praktik penerapan diskresi oleh aparat penegak hukum sangat bergantung pada subyektivitas yang bersangkutan. Bila aparat penegak hukum menghayati nilai-nilai moral dan etika, maka penerapan diskresi akan melahirkan rasa keadilan dan ketenteraman dalam masyarakat. Permasalahan yang diteliti adalah: 1) bagaimana penerapan diskresi kepolisian terhadap tindak pidana narkotika di tingkat penyidikan dalam peraturan perundang-undangan, 2) apa pertimbangan penyidik kepolisian dalam menerapkan diskresi terhadap tindak pidana narkotika, 3) apa akibat hukum dari tindakan diskresi penyidik kepolisan terhadap tindak pidana narkotika. Metode yang digunakan dalam penelitian ini yaitu penelitian hukum normatif yaitu merupakan penelitian hukum yang dilakukan dengan cara meneliti dan menggunakan bahan hukum yaitu bahan hukum primer, bahan hukum sekunder bahan hukum tersier yang didapat dari penelitian kepustakaan (library research). Hasil penelitian menggambarkan bahwa penerapan diskresi kepolisian terhadap tindak pidana narkotika di tingkat penyidikan di atur dalam Pasal 18 ayat (1) dan Pasal 16 ayat (1) huruf l dan ayat (2) Undang-Undang Kepolisian, Pasal 7 ayat (1) huruf J KUHAP, serta diperjelas dalam Undang-Undang Nomor 30 Tahun 2014 tentang Administrasi Pemerintahan, Peraturan Kepala Kepolisian Nomor 14 Tahun 2012 tentang Manejement Penyidikan Tindak Pidana, Peraturan Badan Reserse Kriminal No. 1, 2, 3, dan 4 tahun 2014 tentang Standar Operasional Prosedur. Peraturan Kepala Kepolisian No. 3 Tahun 2015 Tentang Pemolisian Masyarakat, dan Surat Kapolri Nomor Polisi B/3022/XII/2009/SDEOPS tanggal 4 Desember 2009 tentang Penanganan Kasus Melalui ADR. Dasar pertimbangan penyidik dalam menerapkan diskresi kepolisian terhadap tindak pidana narkotika didasarkan pada beberapa factor yaitu faktor internal dan eksternal, dalam faktor internal terdapat jaminan hukum yang mengatur tentang penggunaaan kewenangan diskresi dalam penyelesaian perkara tindak pidana sesuai dengan ketentuan hukum yang berlaku dan adanya instruksi dari pimpinan untuk mengupayakan diskresi terlebih dahulu sebelum kasus tersebut berlanjut ketahap selanjutnya, untuk factor eksternalnya adanya dukungan dari masyaraka setempat untuk menggunaka upaya diskresi dalam penyelesaian kasus penyalahgunaan narkotika. Akibat hukum dari tindakan diskresi penyidik terhadap tindak pidana narkotika, hukuman pidana setiap anggota polisi yang melakukan perbuatan pidana diselesaikan melalui Peradilan Umum. Hukuman disiplin setiap anggota polisi yang melakukan pelanggaran disiplin disidang melalui siding disiplin, sebagaimana diatur dalam Peraturan Pemerintah Nomor 2 Tahun 2003 tentang Peraturan Disiplin Anggota Polri. Kode Etik Profesi Pelanggaran terhadap etika profesi diselenggarakan melalui sidang Komisi Kode Etik Polri.
OPTIMALISASI PERTIMBANGAN HAKIM DALAM MEMUTUSKAN PIDANA NARKOTIKA BERDASARKAN BUKTI DI PERSIDANGAN (STUDI KASUS PUTUSAN NOMOR: 240/PID.SUS/2021/PN.TNG)
Authors: Fremmy Benny , Lubis Efridani , Mulyono Mulyono
Published: February 2023

Putusan Hakim sebagai proses akhir dalam penegakan hukum merupakan kegiatan yang paling problematis, dilematis dan mempunyai tingkat kontroversi yang tinggi. Upaya untuk mencari, menemukan, dan menerapkan hukum inilah yang kerapkali menimbulkan rasa tidak puas terhadap para pihak hingga di kalangan masyarakat. Dasar pertimbangan hakim dalam memutuskan perkara  pidana,  akan sangat menentukan apakah putusan seorang hakim dianggap adil, atau menentukan apakah putusannya dapat dipertanggungjawabkan atau tidak. Putusan hakim seringkali dirasakan tidak memenuhi rasa keadilan karena melampau kewenangannya (ultra petita). Permasalahan yang diteliti adalah: 1) Apa yang dimaksud dengan asas ultra petitum dalam sistem pidana Indonesia, 2) bagaimana penerapan asas ultra petitum di Indonesia, 3) bagaimana penerapan ultra petita hakim dalam tindak pidana narkotika pada putusan pengadilan. Metode yang digunakan dalam penelitian ini yaitu penelitian hukum normatif, penelitian yang bertujuan untuk mendeskripsikan secara sistematis, faktual dan akurat terhadap suatu keadaan yang menjadi objek penelitian dengan mendasarkan penelitian pada ketentuan hukum normatif. Hasil penelitian menggambarkan bahwa asas ultra petitum dalam sistem pidana Indonesia adalah suatu putusan atas perkara yang melebihi yang dituntut atau diminta Jaksa Penuntut Umum. Penerapan asas ultra petitum bahwa seorang hakim dalam memvonis tidak boleh melebihi aturan yang didalamnya mengatur ancaman hukuman atas sebuah tindak pidana. Penerapan ultra petita hakim dalam tindak pidana narkotika pada Putusan Pengadilan Nomor: 240/PID.SUS/2021/PN.Tng telah sejalan dengan teori kepastian hukum dan asas legalitas yang dimana kepastian hukum mengandung arti bahwa seorang hakim dalam memvonis tidak boleh melebihi aturan yang di dalamnya mengatur ancaman hukuman atas sebuah tindak pidana. Sedangkan asas legalitas bertujuan untuk mengetahui ketika majelis hakim menjatuhkan vonis mengacu pada undang-undang dan pasal-pasal yang sudah sesuai dengan hukum yang berlaku. Putusan pengadilan yang dijatuhkan oleh hakim harus berdasarkan kepada surat dakwaan yang dibuat oleh Jaksa Penuntut Umum yang berisi fakta-fakta yang terjadi dalam suatu tindak pidana (delik), beserta aturan-aturan hukum yang dilanggar oleh terdakwa. Penuntut Umum harus teliti dan cermat dalam membuat isi daripada surat dakwaan, dimana harus memenuhi baik syarat formil maupun materil surat dakwaan tersebut seperti yang disebutkan di dalam Pasal 184 ayat (2) KUHAP. Surat dakwaan akan menjadi dasar bagi pemeriksaan di persidangan dan pengambilan keputusan oleh hakim.. Namun dalam prakteknya ditemukan banyak putusan perkara pidana yang diputus oleh hakim, dimana dalam proses  hukumnya  tidak mengindahkan azas-azas dan  hukum acara pidana serta  dakwaan JPU berbeda pula dengan fakta-fakta persidangan.
Fontes de fertilizantes nitrogenados na produtividade, rendimento econômico e qualidade nutricional de grãos de aveia (Avena sativa L.)
Authors: Gazola Ananda Martello , Possa Ana Paula , Hoppe Enzo , Fávero Daniela , Dalacorte Luana
Published: February 2023

O cultivo de aveia branca (Avena sativa L.) vem se destacando como uma eficaz alternativa de plantio, para fins, como a produção de forragem, grãos e silagem para a alimentação animal, grãos para consumo humano e palhada para cobertura de solo. A disponibilidade de nitrogênio pode implicar no desempenho da cultura da aveia destinada para a produção de grãos. Não são estudadas na literatura aspectos de produção de aveia branca ao se aplicar diferentes fontes de nitrogênio, como a ureia e a cama de aves. O presente estudo tem o objetivo avaliar a produtividade de grãos, o rendimento econômico e a qualidade nutricional dos grãos da aveia branca manejada com diferentes adubações nitrogenadas. A pesquisa foi realizada em propriedade rural localizada no município de Vila Maria - RS, utilizando a variedade de aveia branca, URS Guapa e como fontes de adubação nitrogenada ureia: 150 kg.ha-1; cama de aves: 4 ton.ha-1, ureia+cama de aves nas mesmas doses usadas nos tratamentos individuais (150 kg.ha-1+4 ton.ha-1 respectivamente) e testemunha (sem aplicação de adubação). A adubação com ureia+cama de aves e ureia individual apresentaram as maiores produtividades de grãos. Porém, em termos de rendimento econômico, destacaram-se as amostras sem adubação e a com ureia. Na análise bromatológica a amostra com aplicação de ureia teve melhor desempenho em matéria seca e proteína bruta, demonstrando ser a melhor fonte de adubação nitrogenada.
Solidarity engineering applied to liquid waste management
Authors: Acevedo Eva Soto , Guzmán José Meza , Villalón Natalia Meza
Published: February 2023

One of focuses of interest in engineering is that professionals remain active and update their different knowledge: knowing, doing and being, in this sense it is essential that young people in training acquire skills, abilities and competencies that allow them autonomy and the constant search for tailor-made solutions, considering the different forces in the environment, such as climate change and citizens. The inclusion of communities is relevant when solving problems, as in the case of this research, in wastewater. During two academic semesters of 2019, we worked with a vulnerable community, families living in camps or land grabs, in Viña del Mar, Chile. In the first place, the survey of drinking water needs and disposal of its gray and black waters was carried out, a limited, accessible and easily understood engineering proposal was developed, in the same way, government and/or private financing modalities were presented. Incorporating not only design and measurement activities, but also dialogues with the community, showing their pain and difficulties. More than 85% of families agreed with the solution, the same with the students who participated.
Study on Pandithamani's Urainadai Kovai
Authors: Pon Kathiresan
Published: February 2023

Although Pandithamani Kathiresan has published various works, Urainadai Kovai published in the 1940s has been considered as the best book. Annamalai University Tamil Professor and University Scholar Subramaniapillai has made a special dedication to this book. There are five parts in Pandithamani's Urainadai Kovai book.  They are properly San maargam, Siva Puranam, and interpretation of Saivism. This article explains about Pandithamani's religious studies. He not even attended school for seven months but worked at Annamalai University because of his talents. He translated many vernacular texts.  He taught many things to Tamil scholars and was a great orator. Though he has created various works in his life the main purpose of this article is to give a clear explanation about Urainadai Kovai.
The scientific Thoughts of Kalameka Pulavar in Solo Songs
Authors: K Vennila , N Subha
Published: February 2023

It is the literature composed during the Sangam period that still stands as the lifeblood of Tamil literature. It would not be an exaggeration to say that they are the mother and forerunner of contemporary literature. Thus, the collection of solo songs has an important place in Tamil literature. It highlights the lives and ethics of the people. The songs of Kalameka Pulavar are praiseworthy. The contribution of science to today's medicine is immense. With the development of science, new drugs have been discovered in medicine and a permanent solution has been found for various terminal diseases. Nevertheless, today's scientific medicine has also endorsed the system of medicine found in the Sangam literature and has made its continuous use among the people. It is used in today's medicine as a natural medicine for various skin diseases. This is what Kalamekar, the scholar of the Sangam age, also teaches through his song. The purpose of this article is to highlight the scientific thoughts and medical references found in the poems of Kalameka Pulavar.
Ethical Principles in the Eyes of Vedatthriar
Authors: M Yuvaraj
Published: February 2023

Literature is a translation of the untiring experience of knowledge. The sandalwood forests are the books of literature that the generations meet and enjoy. When literature upholds the immortal truth, its language receives an ascent that will be cherished forever by all. The goal of literature is to shape the experiences of the respective periods with strategies and to direct the succeeding generations. The literature that regulates it is the literature of wisdom. After Thirumoolar and Vallalar, Vedatthriya literature is the literature of wisdom that we have got today. It informs mankind of the evolutionary history of man, his way of life, his future thoughts and actions, and the laws of how to set it up. Who am I, besides laying down the principles of morality, but also the simple exercise to maintain health, the kayakalpa (Transforming lifestyle free of diseases and aging) practices to protect vitality, the scientific methods of meditation to protect mental well-being and the introspection exercises for the sake of character, he has given the philosophy and the practice of Brahma Gnanam, the methods of imparting training for the study of thought, the conditioning of desire, the avoidance of anger, the elimination of anxiety, and the realization of the philosophy of effect. Moreover, he gave the world the motto of 'Long live World, long live with prosperity', removed the darkness of ignorance among the people through the above practices and gave the light of reason through vallalar's guidance, and gave the great art of yoga called yoga and human dignity. Lakhs of people not only in Tamil Nadu but also in various countries have learnt and benefited from this art form. It has also accepted the World Social Service Association as a qualified member of the Economic and Social Organization, a sub-body of the United Nations, which considers the principles of Vedatthriyam.
Moral Principles in Bama’s Short Story ‘Anthi’
Authors: T Kaleeswari , R Sivakumaran
Published: February 2023

Bama, is a prominent leading author of Dalit literature. Her novel Karuku written in 1992 became famous because of its autobiographical elements. She used the language of Dalit people in her writings and it is considered to have paved a new path. She works as a teacher. Her novel Karuku has been translated into English by Lakshmi Holmstrom. She received the 'Cross Wordbook Award' of the year 2000. Bama, who was born in the sixties in Tamil Nadu is currently working as a teacher. Her novels Karuku (1992) and Sangathi (1994) are two of the best Dalit novels. Karuku (Novel-1992), Sangathi (Novel-1994), Vanmam (Novel-2002), Kisumbukkaran (Short Story- 1996), Manushi (Novel) and Thavutu Kuruvi (2019 short- stories) bear great moral thoughts. A short story called ‘Anthi’ has been taken up for analysis in the short stories of Daututuk Kuvi. In this story Bama highlighted the sufferings of lonely old people. Anthi is a short story that captures the life style of the people living with goats and cows. Bama points dignified lifestyle through the lifestyle of Thavasi grandma. In the short story ‘Anthi’ Bama has created a character Thavasi grandma who want to live her life by herself without depending on others. Morality is of the views regarding how one should behave in society. It can be defined as the set of behaviors accepted by a society regarding what is good and what is bad. Morals are not the same in all societies as can be seen in the short story of Anthi through Thavasi grandma. As the problems are different from time to time, according to the development of the society, the stories are created from a critical point of view. This article is about the life style of Thavasi grandma as mentioned in the story ‘Anthi’ by Bama.
Politics in Thirukkural and a Comparative view with Tamil Texts
Authors: V Ranjith , Pon Kathiresan
Published: February 2023

Thirukkural is the primary comprehensive guide to politics. From monarchy to populism, one can know the excellence of government through Thirukkural. In Thirukkural, sovereignty, education, incompetence, lack of knowledge, condemnation, tyranny, perspective, motivation, personality, organization, strategy, ministry, mission, identification, friendship, fire, basket friendship, genius, wisdom, Periyar’s infallibility, womanizing, snobbery and other political ideas are explained very well. All these are explained in this article in comparison with political ideas.
The Life Virtues of Women in Kalithogai
Authors: G Karthika , N Dhanarajan
Published: February 2023

Tamil is the world's oldest language. Tamil language has achieved high status and excellence, the reason behind it is the concept of virtue in grammar texts and other literary resources. Tamil peoples are welcomed all around the world because of these things that have been set up in the best way. Many writers still today learn the literary texts of Sangam literature which contains great moral ideas. In particular, Thirukkural, Naladiyar, etc. are considered as the best books. Ettuthogai, a classical Tamil poetic work, each anthology in this work has a story line. In particular, among the eight books of Ettuthogai, Kalithogai is the best book. The book is about the joys and sorrows between husband and wife. Each song in it points out the natural environment and human dignity. The ancient kings approached nature and experienced the romantic feelings of the common people and had sung beautiful songs. ‘Balaikali’ sung by Cheramannan Perungatungo and Mullaikali songs sung by Cholan Nalluruthiran proves it.  Perungadungo's songs are the parables about people's life, and about morality. Perungadungo makes it very clear that it is not possible to find happiness in life only with material things.  In this way, the virtues of the lovers of the Kalithogai has been highlighted.
Virtue-Related Entries in Kurinjithinai and Ainkurunuru
Authors: S Deepalakshmi
Published: February 2023

People of Sangam era gave importance to moral deeds and they valued it. During Sangam era man expressed his likes and dislikes indirectly to the elders. The poets of the Sangam period gave importance to chastity in their songs. The literary songs of Sangam era picturize the life style of the ancient Tamil people. Many moral values and ideas are given by the writers in Ainkurunuru and Kurinjithinai. If a man fails to follow morality in his life then all his gloriness will disappear. A man can be a great teacher only if he maintains moral and cultural values. Learning the virtues that bring happiness in a man’s life and following its path adds beauty to his life. A man should live like a swan and read good books which contains moral values. All these things are conveyed in the literary songs of Sangam period. Virtue makes a better human being and is more important to human life.
Nature Related Virtue in Saivism
Authors: A Kamalam
Published: February 2023

Nature is the most important thing when it comes to religions.  Preserving nature and seeing nature as God are considered as a moral value among Tamil people. Seeking spirituality through nature is a sacred thing. During Covid-19 we realize that it is our duty to love nature and to maintain clean environment even if we are under social distancing, isolation and self-defense. That was a good time in restoring nature. Tamil people have witnessed various religious practices and religious literatures. National and international religions spread divine principles in Tamil Nadu, Jainism, Buddhism, Saivism, Vaishnavism, Christianity and Islam grew and flourished in our country.  Tamil grew out of these religions and in turn religions grew out of Tamil. Saivism was enriched by devotional hymns sung by sixty-three diviners. Hinduism and nature cannot be separated. Nature is considered as a religion. The idea was to create separate shrines for the five elements, to maintain it and protect living beings and plants by associating them with the gods. Saivisim encouraged the conservation of the natural environment.
Virtues in Pathinenkeelkanaku text
Authors: S Rameswari , G.P Muruganandham
Published: February 2023

Tamil is a language of great antiquity, rich in literature, moral ideas and sweetness. Nannul says virtue, material, pleasure and home are important for a man to lead his life happily. Eleven books out of eighteen books (Pathinenkeelkanaku text) in Tamil literature are books of virtue. Virtue is a knowledge-based philosophy of living by thinking of good deeds that bring as much benefit as possible to all human beings during their lifetime. Morality removes the selfish thoughts of a man and leads him to live a happiest life. All these eleven books of virtue consist of many moral ideas that are helpful for human beings. This article examines the overall virtues in the text and has presented the special features in them.
Worshiping Nature in Sangam Literature
Authors: T Kabilan
Published: February 2023

Rituals in human life are a socio-cultural phenomenon that occurs from birth to death. Ritualistic concepts of worship play an important role in all these events. 'Worship' is an activity deeply rooted in human faith. Through Sangam literature we can know that worshiping nature is an important activity in all kinds of events that happens in human life. Rituals may have originated before the concept of God or Lord. These rituals are performed based on faith, belief and customs.
Virtues in Islamic Tamil Short Stories
Authors: M Sahira Banu
Published: February 2023

History of literature proves that literature is undergoing various changes from time to time. In this way the short stories are a part in the contemporary literary world. At present era, short stories are one of the emerging genres of literature. Numerous short stories are appearing in the twenty-first century literature. Not all short stories produced by writers’ catches audience hearts. This article discusses the virtues that are explained in Islamic short stories, such as helping the poor people through hospitality, doing educational work, doing educational service, creating awareness about education, doing humanitarian work and so on. All these are highlighted in this article. This article also provides the future research ideas that can be under this topic.
El ewom y los influencers como fenómeno digital en el reconocimiento de marcas deportivas
Authors: Fernández Quinde Johan Fabricio , Córdova Castro Mirka Dayana , Bonisoli Lorenzo
Published: February 2023

La presente investigación tiene como objetivo el análisis del boca a boca electrónico (ewom) y la actividad de los influencers en la generación del reconocimiento de marca en el sector de la ropa deportiva. Para realizar la investigación se utilizó una encuesta por conveniencia a 99 consumidores y los resultados se analizaron con la técnica de SEM-PLS. Se ha demostrado que los influencers tienen una relación directa y significativa con el reconocimiento de marca, mientras que el ewom no logra tener un efecto directo en la variable endógena; sin embargo, el ewom desarrolla una relación indirecta y significativa mediada por la actividad de los influencers con el reconocimiento de marca. Además, se concluye que los consumidores de ropa deportiva de marca buscan aprobar sus opiniones mediante el respaldo de influencers.
Aplicación AGI-PHP en centrales telefónicas vozIP interactivas Elastix para consulta de información de estudiantes
Authors: Cusco Vinueza Victor Alfonso
Published: February 2023

El presente estudio consiste en el diseño e implementación de un sistema IVR, utilizando Elastix implementado en la Dirección de Tecnologías de Información y Comunicación para los estudiantes de la Universidad Técnica de Ambato. Para el desarrollo de este proyecto se utilizan herramientas de software libre como Elastix, MySQL, PHP; mismas que permiten mediante la programación de un script generado en PHP que se puedan realizar consultas y acceder a una base de datos para obtener la información deseada por los estudiantes. También se usó la librería php-agi, la cual posee varias funciones que son muy útiles a la hora de utilizar PHP como lenguaje de programación en el servidor Elastix. El proyecto de investigación permite que los estudiantes mediante una llamada puedan acceder a su información personal dentro de la universidad, ingresando su número de cédula, además de información relacionada a la parte académica.
Inteligencia colectiva en la generación, implementación y desarrollo del cogobierno en las universidades del Ecuador
Authors: Caicedo Goyes Fabián Lizardo
Published: February 2023

El presente artículo académico tiene como finalidad exponer un marco teórico tipo propuesta para la construcción y generación de un modelo de gobernanza colaborativa para las universidades en el Ecuador a través del desarrollo de un software, que permita automatizar el proceso de cogobierno balanceando las asimetrías de poder entre quienes conforman el grupo de actores relevantes dentro de las universidades.  Con ello mejora la calidad (eficiencia y eficacia) en el proceso de planificación a través de la aplicación de inteligencia colectiva y optimizar la gestión institucional para alcanzar mejoras sustanciales en el cumplimiento de lo planificado, teniendo en cuenta el seguimiento y evaluación continua.
Tecnologías del Aprendizaje y el Conocimiento: análisis de aceptación de implementación basado en el Modelo TAM
Authors: Pimbo-Tibán Ana Gabriel , Manotoa-Labre Holguer Rolando , Medina-Chicaiza Ricardo Patricio , Morocho-Lara Héctor Daniel
Published: February 2023

Las Tecnologías del Aprendizaje y el Conocimiento (TAC), son un componente indispensable para la educación, facilitan el proceso de enseñanza y permite la adquisición dinámica, interactiva e innovadora de conocimientos. En este sentido el presente artículo tiene el objetivo de analizar el grado de aceptación de la implementación tecnológica de herramientas TAC en la temática de números enteros, basado en el Modelo de Aceptación Tecnológica (TAM). La metodología tuvo un enfoque cuantitativo, de nivel exploratorio, descriptivo y correlacional; participaron 30 estudiantes del octavo año de Educación General Básica (EGB), paralelo “A”, de la Unidad Educativa “La Salle”. Los instrumentos utilizados fueron la encuesta, pretest de diagnóstico y el postest; sus resultados demuestran que un 32,1 % de los docentes utilizan programas Microsoft Office para el desarrollo de las clases, en comparación con el 2,6% que utilizan presentaciones interactivas; se evidencia resistencia en implementarlas. En cuanto a la utilidad percibida, están de acuerdo que el uso de las TAC aumentaría su desempeño académico, de la misma manera la facilidad de uso percibida está libre de esfuerzo mental y físico. Se concluye que la implementación tecnológica facilita la construcción del conocimiento sobre los números enteros.
Penyusunan Laporan Keuangan Berdasarkan SAK EMKM Pada Toko Grosir Hasanah
Authors: Fatah Maulana Rizki , Apriliawati Yeti
Published: February 2023

Hasanah Grocery Store in running its business still has not recorded and calculated accounting in accordance with SAK EMKM. The company's turnover in 2020 was less than 2 billion Rupiah, which was caused by being affected by COVID-19 and PPKM. The decline in turnover each year can result in bankruptcy of the company. Therefore, the purpose of this study was to find out how to compile the financial statements of SAK EMKM at the Hasanah Wholesale Store SMEs. In conducting this research, the writer uses descriptive qualitative research method. The data collection used is interviews, observation, and documentation. The results of this study are in the form of the Hasanah Grocery Store financial report in July 2021 in accordance with SAK EMKM which consists of a profit and loss statement, a statement of financial position and notes to financial statements.
Pengaruh Audit Internal dan Manajemen Risiko Terhadap Kinerja Perusahaan dengan Basis BSC
Authors: Marsa Vitasya Utami Marsu , Syarief Ahmad , Hutapea Riauli Susilawaty
Published: February 2023

The study aims to determine the impact of Internal Audits and Risk Management on company performance. The study was held at PT Perkebunan Nusantara VIII (Persero) also the respondents of this study is from the Unit of Internal Supervisory (SPI) and the Finance and Accounting Unit using non-probability sampling techniques. Furthermore, the data will be processed with the help of SPSS software version 25.0 . The results of the study show that Internal Audit and Risk Management simultaneously have a positive and significant impact on the Company's performance of PT. Perkebunan Nusantara VIII (Persero) is 75.4%. The rest of impacted variables was 24.6% can be influenced by other variables that are not used but still have a relation with this study.
Penerapan Metode Forecast dalam Menyusun Anggaran Penjualan Pupuk Non-Subsidi
Authors: Syamsul  , Dewanto Jenny Theresia , Nurlailah
Published: February 2023

The purpose of this study was to determine the most appropriate forecasting method to be applied in the preparation of the sales budget for non-subsidized Urea and NPK fertilizers in CV. Prima Tani. This study compares the qualitative method in the form of employee opinions and the quantitative method using the moment and least square methods. The type of research used is descriptive research with a quantitative approach. The result shows that sales forecasting using qualitative methods (employees' opinions) has a forecast error of 172,858 for Urea fertilizers and 235,656 for NPK fertilizers. Meanwhile, the results of sales forecasting using quantitative methods, namely the moment method and the least square method, obtained the same forecasting error value of 45,703 kilograms for Urea fertilizer and 110,880 for NPK fertilizer. So that the application of the quantitative method is more appropriate, because it has a smaller forecast error value and is closest to the actual sales value. However, the least square method is better to apply because the calculations are easier and simpler.
Perancangan Aplikasi Sistem Informasi Persediaan Di Gudang PT Bongsan Furni Indonesia Menggunakan Microsoft Access 2016
Authors: Affrida Mumtaza , Afriady Arif
Published: February 2023

Tujuan dari penelitian ini ialah untuk memahami sistem informasi persediaan sebagai dasar untuk merancang aplikasi sistem informasi persediaan berdasarkan kebutuhan PT Bongsan Furni Indonesia agar memudahkan dalam pencatatan, perhitungan, sekaligus pelaporan persediaan yang lebih efektif. Penelitian tugas akhir ini menggunakan metode kualitatif dengan pendekatan studi kasus dan pengembangan. Metode pengembangan sistem menggunakan System Development Life Cycle (SDLC) dan alat bantu Microsoft Access 2016 untuk merancang aplikasi persediaan ini. Hasil dari tugas akhir ini berupa produk yakni aplikasi sistem informasi persediaan yang tentunya sesuai dengan kebutuhan PT Bongsan Furni Indonesia. Aplikasi ini sangat mudah digunakan oleh end user, sehingga diharapkan dapat menjadi solusi dari masalah perhitungan yang tidak akurat dan pelaporan yang lebih efektif.

Kata kunci: Sistem Informasi Persediaan, Perancangan Aplikasi, dan Persediaan
ANALISIS PERPUTARAN PIUTANG PADA PERUSAHAAN PT INDORAMA SYINTHETICS, Tbk
Authors: Setyawan Dimas Ari , Dewanti Yuwanesti Ari , Aji Mochamat Bayu
Published: February 2023

Piutang timbul ketika perusahaan menjual barang atau jasa secara kredit. Dalam situasi ini, semakin banyak piutang, semakin banyak uang yang dibutuhkan untuk berinvestasi dalam piutang tersebut. PT Indorama Synthetics adalah perusahaan yang bergerak dalam bidang textile. PT Indorama Synthetics dalam melakukan kegiatan operasionalnya selalu berusaha untuk meningkatkan penjualan. Salah satu cara yang digunakan untuk meningkatkan penjualan adalah dengan menggunakan sistem penjualan kredit. Data Penjualan Kredit dan Piutang Usaha pada PT. Indorama Synthetics Tahun 2017 s/d 2021 digunakan untuk analisis pada penelitian ini. Tahun 2021 menunjukkan rasio perputaran piutang mengalami kenaikan sebesar 1,54% yaitu berputar sebesar 9,24 kali dengan membutuhkan waktu pengumpulan piutang selama 39,52 hari. berdasarkan perhitungan selama tahun 2017 s/d 2021, maka tahun 2021 menunjukkan tingkat perputaran piutang tertinggi dibandingkan dengan 4 tahun sebelumnya
Pengaruh Pemutihan Pajak Kendaraan Bermotor terhadap Penerimaan Pajak Pajak Kendaraan Bermotor Di Provinsi Jawa Barat Periode 2019-2020
Authors: Ichlas Fachrel , Indrawati Lili , Rufaedah Yanti
Published: February 2023

This a study was conducted to measure how much influence there is in the implementation of the motor vehicle tax whitening program on motor vehicle tax receipts at the Regional Revenue Agency of West Java Province in 2019-2020. The analysis method uses classical assumption test, simple regression analysis, and hypothesis testing. Analysis of the processed data using the SPSS version 25.0 application.  This study results that the abolition of motor vehicle tax has a significant effect on motor vehicle tax revenues.  The magnitude of the effect of whitening motor vehicle taxes on motor vehicle tax revenues is 90%, while the remaining 10%’is influenced by other variables or factors not examined in this study.
Pengaruh Penerapan E-Procurement dan Kompetensi Pegawai Terhadap Pencegahan Kecurangan Pengadaan Barang dan Jasa
Authors: Kholby Affillah Syayyid , Mulyandani Vina Citra , Surya Rendra Trisyanto
Published: February 2023

Abstract: Procurement of government goods and services in the traditional way is known to have many loopholes for unscrupulous persons to commit fraud. To overcome this, the government innovates the e-procurement system. The E-procurement system cannot stand alone in preventing fraud, there must be other components such as human beings who have competence in conducting procurement. Although innovations have been made, fraud in goods and services is still common in the government, especially in South Tangerang City. This quantitative research using multiple linear regression was conducted to determine how much influence e-procurement and human resource competence have on the prevention of fraud in government goods and services in South Tangerang City. The results of this study indicate that the application of e-procurement and employee competence has a positive effect partially, and simultaneously has an effect on preventing fraud in goods and services.
Pengaruh Kompetensi Sumber Daya Manusia dan Penerapan Good Governance terhadap Akuntabilitas Kinerja Instansi Pemerintah
Authors: Meliana Dea , Suwondo Sulistia , Burhany Dian Imanina
Published: February 2023

Hasil penilaian evaluasi kinerja Dinas Sosial Kabupaten Garut sejak tahun 2018  hingga 2020 selalu memperoleh predikat B. Ini menunjukkan bahwa akuntabilitas kinerja pada Dinas Sosial masih perlu adanya perbaikan. Kepala Sub bagian perencanaan, evaluasi dan pelaporan Dinas Sosial mengatakan hal tersebut terjadi dikarenakan adanya permasalahan mengenai sumber daya manusia yang kurang kompeten dan pelaksanaan good governance yang belum maksimal. Penelitian ini bertujuan untuk mencari tahu bagaimana pengaruh kompetensi sumber daya manusia dan penerapan good governance terhadap akuntabilitas kinerja pada Dinas Sosial Kabupaten Garut. Jenis penelitian ini adalah kuantitatif dengan metode analisis data deskriptif. Pengumpulan data dilakukan melalui kuesioner dengan populasi yaitu seluruh pegawai Dinas Sosial Kabupaten Garut sebanyak 37 responden. Data diolah dengan software SPSS versi 26 dengan teknis analisis regresi linier berganda. Hasil dari penelitian membuktikan bahwa Kompetensi SDM dan Penerapan Good Governance berpengaruh secara positif dan signifikan terhadap Akuntabilitas Kinerja Instansi Pemerintah.”
Pengaruh Penerapan PSAK 71 terhadap Pencatatan, Pengakuan, Pengukuran dan Penyajian Cadangan Penurunan Nilai Piutang pada PT. Pelabuhan Indonesia (Persero) Regional 1 Cabang Belawan
Authors: Devi Irma Yunita  , Rini Indahwati
Published: February 2023

Impairment has been an interesting issue since PSAK 71 came into effect. The existence of significant differences with the previous standard (PSAK 55) causes companies to need to review and adjust in order to create better financial reporting. This final report aims to analyze the application of PSAK 71 in the calculation of allowance for impairment of receivables at PT. Pelabuhan Indonesia (Persero) Regional 1 Belawan Branch and see the suitability of the application of PSAK 71with generally accepted accounting standards. This research concludes that PT. Pelabuhan Indonesia (Persero) Regional 1 Belawan Branch has performed accounting treatment for trade receivables and impairment of trade receivables in accordance with PSAK 71 and generally accepted accounting principles. The increase in allowance for impairment of value by 219.60% was due to the transition from PSAK 55 to PSAK 71
Students’ Perspective And Experience In Learning English Hospitality At Hotel And Cruise Line Hsc-Atc College
Authors: Anwar Saiful
Published: February 2023

English nowadays was an essential language in many specific purposes. For example in English for hospitality, it was needed as the medium to talk with guest/tourists from all over the world. The purpose of this study was to know the students’ experience in studying English hospitality at hotelier and cruise line HSC ATC College. The method of this study was narrative inquiry. As stated by Ary (2010) that the focus of narrative research was to tell stories from some individual about their lives. It was underlined that it could be from their experience while studying in school and college. The data collection of this study was  interview. The subjects were the three students who were learning English at HSC ATC College. The findings reveal that students were exited with the learning activity in class and motivated to study English well that correlate to dialogues in hotel although there were still some aspects that make students worry in speaking English. It was because the lack of vocabulary and pronouncing words. The cause of misunderstanding was errors in pronouncing words. But, based on their experiences that they haved spirit to study English for bright future.
Increasing Motivation to Learn English Through The Total Physical Response (TPR) Method
Authors: ADIRASA MISLAWI , Bari Sirrul , Fathurrosyid Ach.
Published: February 2023

The importance of English in this modern era does not guarantee that students have the motivation to learn English. Most students have low motivation to learn English. It also happened in  SMP Ibrahimy 1 Sukorejo. According to the results of the study, the teachers used the lecture method in the learning process. Many students feel bored when learning because the method is less effective. So that many students do not have the motivation to learn English, the researcher used a classroom action research (CAR) approach. CAR consists of three cycles, each cycle consisting of planning, implementation, observation, and reflection. The method used is the Total Physical Response method. The data collection technique used was the Observation Method, Interview Method, Documentation Method, and filling out questionnaires conducted by students. The data analysis technique used was the analysis of increasing motivation through the test again. Based on the learning trials conducted using the total physical response (TPR) method, it was obtained that students' motivation and learning achievement had increased. The increase in motivation to learn English through TPR method was quite large, wherein the Pre-cycle average grade of the class was only 60. In the first cycle 71, the second cycle 81, and the third cycle 92. Seen the results of the N-Gain test recapitulation between pre-cycle and Cycle I, it can be explained that there was an increase in the average N-Gain of 0.27 with low criteria. Furthermore, between cycle, I and cycle II the average increase in N-Gain were 0.31 with moderate criteria, and the last one was the recapitulation of N-Gain test results between cycle II and cycle III of 0.54 with moderate criteria
The Improving Students' English Speaking Skills by Using the Roll Play Method
Authors: Wandira Septiana , Efendi Muhammad Adib
Published: February 2023

This study is conducted to develop students speaking skills of eighth-grade students of Class VIII A SMP Muhammadiyah 2 Way Panji east Lampung through role-play activities. In this study, the researcher used a classroom action research (CAR) method using a Kurt Lewin design which consisted of planning, acting, observing and reflecting. In this classroom action research, the researcher uses two cycles where each cycle consists of two meetings. Based on the results of research conducted by researchers, the application of role play in the classroom is very popular with students, this is based on the results of the questionnaire 85,99% into very strong categories. In addition, students also experienced a significant increase from before the application of role play, this was proven by the results of the students' scores during classroom action research, namely pre-test 61.58, post-test 1 73.32, post-test 2 79.22.