bluuebunny/crossref_metadata_2025 huggingface dataset:
The Influence of Carrying out Investigative Audits on the Effectiveness of Disclosure of Corruption Crimes (Case Study of Representatives of the West Sumatra Province Financial and Development Supervisory Agency)
Authors: Saputra Ebit Bimas
Published: January 2025

The research aims to examine the effect of carrying out investigative audits on the effectiveness of disclosing criminal acts of corruption. This research was conducted at BPKP Representatives of West Sumatra Province. Data collection was carried out using a questionnaire as the primary data source. The data analysis method used is simple linear regression analysis. The results of the analysis show that the implementation of investigative audits has a positive and significant influence on the effectiveness of disclosing criminal acts of corruption. The ability of the independent variable to explain the dependent variable is 58.5%, while 41.5% is influenced by other variables outside this research.
Proactive Work Behavior Model in Maximizing More Effective and Efficient Performance: A Conceptual Study as a Guide for Researchers
Authors: Gupron Gupron , Yandi Andri
Published: January 2025

This study examines the proactive work behavior of employees in an organization. This research consists of several parts. First, the literature review focuses on proactive work behavior. Second, the research model and propositions developed in this research are based on a literature review of previous studies, such as factors that influence proactive work behavior. In the context of proactive work behavior, it plays an important role in organizational behavior theory and research for organizational development. This is because stakeholders will be able to design practical interventions to encourage proactive work behavior based on knowledge. Apart from that, the resulting proactive work behavior will also contribute to personal characteristics (knowledge, abilities, personality) and situational factors (job characteristics, leadership and organizational climate). Thus, overall implementing proactive work behavior can create a dynamic, innovative and productive work environment, which ultimately supports the long-term success of the organization.
The Effect of Spirituality on Fraud Prevention: Internal Control as an Intervening Variable
Authors: Amalia Firda Ayu , Wicaksono Agung Prasetyo Nugroho , Hanif Ahmad Faishal , Junaidi Muhammad Hilman
Published: January 2025

This study examines whether spirituality has an effect on fraud prevention with internal control as an intervening variable. This research is an associative descriptive research. The population used was all employees of the Most District Offices of Kediri Regency using the quota sampling technique determined by the researcher as many as 91 respondents. In this study using the PLS analysis method through the SEM approach and supported by SmartPLS 3.0 software. The results of the study show that Spirituality has a significant effect on internal control and fraud prevention. Furthermore, spirituality has a significant effect on fraud prevention with internal control as an intervening variable.
The Effect Of Non Performing Loan (NPL) On Earning Per share (EPS), Return On Investment (ROI), And Rate Of Return (ROR) In BUMN Banks Listed On The Indonesia Stock Exchange (IDX) From 2013-2022
Authors: Ulima Nathania Tamba Devina , Benny Alexandri Mohammad , Fauzan Farisadri
Published: January 2025

The aim of this research is to determine the effect of Non-Performing Loans (NPL) on Earning Per Share (EPS), Return on Investment (ROI), and Rate of Return (ROR) in state-owned banks listed on the Indonesia Stock Exchange (BEI) for the period 2013- 2022. Researchers used quantitative research methods with samples in the research, namely four state-owned banks listed on the BE, using SEM (Structural Equation Modeling) and the Partial Least Square (PLS) approach as methods in the research process. Research findings show that Non Performing Loans (NPL) have a significant effect on Earning Per Share (EPS), Non Performing Loans (NPL) have a significant effect on Return On Investment (ROI), and Non Performing Loans (NPL) have a significant effect on the Rate of Return ( ROR) BUMN Bank for the 2013-2022 period with testing using a significance level of 5%. Apart from that, research findings also show that the Covid pandemic has had a negative impact on the NPL, EPS, ROI and ROR ratios as evidenced by the ratio values ??being low and decreasing very significantly in the 2020-2021 period. Of the three ratios used, the Return On Investment (ROI) ratio is the ratio that is most influenced by NPL (Non Performing Loan), and conversely the one that is least influenced by NPL (Non Performing Loan) is the Rate of Return (ROR) ratio.
Pengaruh Financial Value, Functional Value, Individual Value, dan Social Value terhadap Customer Engagement dan Minat Beli Konsumen pada Live Streaming Commerce
Authors: Vilda Lebbytha Dianie Salshabilla  , Kurniawati
Published: January 2025

Saat ini, semakin banyak konsumen yang membeli barang-barang di platform live streaming. Namun, literatur yang ada jarang berfokus pada fenomena yang muncul ini. Artikel ini mencoba untuk membangun model teoritis berdasarkan teori nilai yang dirasakan untuk menjelaskan fenomena ini. Hipotesis yang diajukan pada penelitian ini dianalisis menggunakan structural equation modelling (SEM) dengan program AMOS. Teknik pengambilan sampel yang digunakan pada penelitian ini adalah purposive sampling dengan unit analisis individu. Secara total, 234 kuesioner online dikumpulkan, dan model persamaan struktural kuadrat parsial parsial digunakan untuk menganalisis model secara empiris Hasil penelitian menunjukkan bahwa nilai yang dirasakan konsumen (nilai keuangan, nilai fungsional, nilai individu dan nilai sosial) berpengaruh signifikan terhadap keterlibatan pelanggan, yang selanjutnya mengarah pada niat beli.
The Effect Of Good Corporate Governance On Company Performance And Company Value In Banking Companies Listed On The Indonesia Stock Exchange In 2018-2020
Authors: Rayi Saraswati Laras , Kurniawati Dian , Putri Amanda
Published: January 2025

This research was conducted to analyze the influence of good corporate governance on company performance and value. The data used in the study are banking companies listed on the Indonesia Stock Exchange for the 2018-2020 period. This study uses a purposive sampling method with a total sample of 18 companies. The analysis test uses SPSS 25 by conducting a classical assumption test, multiple linear regression test, hypothesis test, and determination coefficient test. The results of the study show that good corporate governance influences company performance and good corporate governance affects company value.
The Promising Ethics and Competitive Advantage on Higher Education as a Part of International Collaboration Programs
Authors: Prihartono Prihartono , Susi Susanti Ai , Yunengsih Yuyun
Published: January 2025

Promises ethics in service triangle context on higher education can be met if performance improves superior performance and be given the implications for competitive advantage. The purpose of this study was to analyze and determine promising ethics in service marketing triangle and competitive advantage of higher education. The research method used is survey method, namely descriptive and explanatory. The number of respondents in the study is 330 students of the polytechnic in West Java, which is determined by sampling technique, which is cluster proportional random sampling. The hypothesis testing was done using a multivariate statistical test of the Partial Least Square (PLS). The data processing was done with smartPLS 2.0 programs and Statistical Programs of Social Science (SPSS) for Windows. The results show that: The promising ethics in service triangle context and competitive advantage influence as well but not quite good. The promising ethics in service marketing triangle context can be met also if performance improves international collaboration on higher education as well, so that promises ethics can be achieved optimally and be given the implications for competitive advantage of higher education. The goal of internationalization of higher education are: 1) improve the quality of education; 2) improve the quality of research; 3) improve the competence and capacity of academic staff and researchers; 4) improve the competence and capacity of graduates; 5) enhance the college's reputation in the eyes of the international and financial gain; and 6) respond to the demands of the labor market of qualified internationally. There are five (5) general principles of corporate governance known as good corporate governance (GCG). Those are: Transparency, Accountability, Responsibility, Fairness and Indepandency.
Pengaruh Customer Experience dan E-service Quality pada Online re-purchase Intention melalui Customer Satisfaction
Authors: Risma Puja , Verinita Verinita , Alfitman Alfitman
Published: January 2025

Penelitian ini bertujuan untuk melihat pengaruh customer experience dan e-service quality yang dimediasi terhadap online repurchase intention pada pelanggan netflix di Kota Padang. Populasinya adalah seluruh pelanggan netflix yang ada di Kota Padang. Kriteria sampel adalah responden yang berlangganan netflix  dalam 3 bulan terakhir dan berdomisili di Kota Padang. Jumlah sampel dalam penelitian adalah 185 responden dengan metode purposive sampling. Penelitian diolah dengan bantuan software PLS 3.0 dan didapatkan hasil customer experience berpengaruh terhadap customer satisfaction, e-service quality berpengaruh terhadap customer satisfaction, customer satisfaction berpengaruh terhadap online repurchase intention, customer experience berpengaruh terhadap online repurchase intention, e-service quality berpengaruh terhadap online repurchase intention, customer satisfaction berpengaruh terhadap customer experience dan online repurchase intention, dan customer satisfaction berpengaruh terhadap e-service quality dan online repurchase intention.
Do Intellectual Capital and Corporate Reputation Matter to Firm Value Enhancement: The Mediating Role of Financial Performance
Authors: Febriantina Istiqomah Dyah , Metha Nurfitriasih Dyah , Dwi Candra Dela
Published: January 2025

This study examines the effect of intellectual capital and corporate reputation on firm value by mediating financial performance. Non-physical capital of the firm, such as intellectual capital and corporate reputation, that is considered good, becomes a positive signal for stakeholders so that it can affect the firm's high value through good financial performance. The research was conducted using a quantitative approach. The research analysis unit comprises food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. The research sample of 23 companies was selected using the purposive sampling method, so the total research observations were 92 observations for four years. Data collection was carried out using documentation techniques, including data analysis using panel data regression analysis. The Sobel test was conducted to determine whether mediation occurred or not. The analytical tool used is Eviews 12 Enterprise software. The study's results provide evidence that intellectual capital and corporate reputation can indirectly affect firm value through the mediation of financial performance. The form of mediation that arises is full mediation.
Analysis of Factors Influencing Student Financial Management
Authors: Zahro Fazda Oktavia Fathimatus , Iqbal Akbar Dharmawan , Nur Maula Farisa
Published: January 2025

Financial difficulties are not always caused by the influence of income, but are also influenced by errors in managing finances, for example not planning a financial plan. There are many factors that influence students' financial management behavior. The purpose of this study is to analyze three factors that influence students' financial management, namely financial literacy, self-confidence and the quality of financial learning. The research method used is quantitative descriptive with a population of 83 students of the Accounting Department of the State Polytechnic of Malang in 2023. The results of the study show that financial literacy, self-confidence, and the quality of financial learning have a positive effect on students' financial management, both partially and simultaneously.
Pengaruh Leverage, Kepemilikan Manajerial dan Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Kesehatan Yang Terdaftar Di BEI Periode 2021-2023
Authors: Wayan Septiani Jayati Ni , Angelica Cindiyasari Shiwi
Published: January 2025

This research aims to analyze the influence of leverage, managerial ownership and profitability on company value in health sector companies listed on the Indonesia Stock Exchange (BEI) for the 2021-2023 period. This research sample consisted of 30 companies selected through a purposive sampling method. Testing was carried out using the data panel regression analysis with EViews 12 software to analyze the influence of the independent variable on the dependent variable. The research results show that profitability has a positive and significant influence on company value, while leverage and managerial ownership do not have a significant effect on company value. Based on the results of the F test, leverage, managerial ownership and profitability simultaneously have a significant effect on the value of health sector companies. In addition, the coefficient of determination test results of 86.39% show that the independent variable is able to explain 86.39% of the dependent variable, with the remaining 13.61% explained by other variables.
Pengaruh Literasi Keuangan, Risiko Transaksi dan Kemudahan Terhadap Minat Penggunaan QRIS Pada Umkm di Sampang
Authors: Anisah Siti , Amaniyah Evaliati
Published: January 2025

Globally, digital payments are becoming trend, and new innovations are being developed to make financial transactions easier. In Indonesia, a financial technology for payments called Quick Response Code Indonesian Standard (QRIS) has gained widespread acceptance. Although there are many QRIS features available to promote financial digitalisation and assist MSMEs in the digital age, some MSMEs have challenges and feel less productive when using QRIS. This research sought to determine how MSMEs in Sampang were interested in using QRIS in relation to financial literacy, transaction risk, and ease of use. This research employs a quantitative approach, gathering information from 100 MSME QRIS users in Sampang via a questionnaire. Based on the study's findings, it can be said that financial literacy, transaction risk, does not affect on MSME’s interest in using QRIS and ease of use have a positive and significant impact on MSMEs' interest in using QRIS in Sampang. Additionally, financial literacy, transaction risk, and ease of use all have a positive and significant impact on MSMEs' interest in using QRIS in Sampang.
Pengaruh Kepemimpinan, Pengembangan Karir dan Motivasi Kerja Terhadap Kepuasaan Kerja
Authors: Agussupriadi Raja , Ali Hapzi
Published: January 2025

The influence of leadership, career development, and work motivation on job satisfaction is a scientific article of literature study in the scope of human resource management. The purpose of this article is to build a hypothesis of the influence between variables that will be used in subsequent research. The research object is in online libraries, Google Scholar, Mendeley, and other academic online media. The research method with library research is sourced from e-books and open access e-journals. Qualitative descriptive analysis. The results of this article: 1. Leadership influences Job Satisfaction; 2. Career Development influences Job Satisfaction; and 3. Work Motivation influences Job Satisfaction.
Pengaruh Profitabilitas, Leverage dan Intensitas Modal Terhadap Agresivitas Pajak
Authors: Rama Soumokil Finiko , Budi Yanti Harti
Published: January 2025

This research aims to analyze the influence of Profitability, Leverage, and Capital Intensity on Tax Aggressiveness. The population in this study was 293 consumer cyclicals and non-consumer cyclicals companies listed on the Indonesia Stock Exchange for the 2020-2023 period. This sample research used a purposive sampling method and obtained a sample of 65 companies. The research results show that ROA has a positive effect on Tax Aggressiveness, Leverage and Capital Intensity have no effect on Tax Aggressiveness.
Profitabilitas Hedging Dalam Transaksi Valuta Asing (Studi Kasus PT. BZI, Jawa Barat Dalam Periode April 2021 – September 2024)
Authors: Setyo Wardhana Tri , Albart Nicko
Published: January 2025

Hedging is a financial policy which is implemented with the purpose of minimizing the risk of transaction exposure due to the fluctuation of foreign exchange. This research aims to investigate the profitability of hedging activity done by PT. BZI using a derivative instrument in the form of forward contract during the period of April 2021 to September 2024. This research is quantitative descriptive research with case study approach, which calculated the hedging profitability by multiply the hedging amount with the difference value between forward contract rate with the spot rate (telegraphic transfer selling rate) on the maturity date of transaction to from the same bank that has provided the hedging facility. From the research results, it is known that 23 of the 34 forward contract transactions carried out by PT.BZI during above mentioned period had achieved the purpose of hedging. Even though 11 of the 34 forward contract transactions showed a negative result calculation, the accumulated result was still in positive value, which means that the purpose of hedging was well achieved. These results suggest that the decision to hedge was profitable for the company. And at the same time the company’s obligation under Indonesian central bank’s regulation to conduct hedging could also be fulfilled. The recommendation that can be given to management is that a company should continue to conduct hedging through the forward contract in the future to minimize the transaction exposure of foreign currency due to its volatility.
Potret Penerapan Pemotongan, Penyetoran dan Pelaporan PPH Pasal 23 Atas Jasa Teknik (Studi Kasus Pada PT XXX Madura)
Authors: Faraka Fainsanu , Ferdinan Rasya Saputra Baqrul , Wahyudi Bonang , Yanfi Aula Rizqi Ahmad , Anshin Wifaqi Yazid , Taufikur Rohman Mohammad
Published: January 2025

This research aims to analyze the practice of withholding and reporting Income Tax (PPh) 23. regarding installation and electricity pole installation services at PT xxx). The method used in this research is a qualitative approach, which allows researchers to gain an in-depth understanding of the challenges and factors that influence the implementation of taxation in companies. Primary data was obtained through in-depth interviews with the head of finance and financial staff who are responsible for withholding and reporting PPh 23. The research results show that delays in reporting and lack of coordination between internal units are the main obstacles in the tax withholding and reporting process. Apart from that, the unavailability of Exemption Certificates (SKB) from work partners also contributes to errors in tax deductions. This research recommends the need for increased communication and coordination with work partners as well as a better understanding of tax practices among staff to reduce risks related to tax compliance and improve the company's reputation. It is hoped that these findings will provide insight for companies in improving efficiency and compliance in the taxation process.
The Effect of Asset Growth on Company Profitability with Sales Growth and Leverage as Supporting Variables
Authors: Hadi Utomo Kukuh , Widhiastuti Susanti
Published: January 2025

A method commonly employed to assess a company's proficiency in generating profits involves the calculation of its profitability ratio. This ratio, in turn, can be affected by various factors, such as the growth of assets, sales expansion, and the level of leverage. The study utilised a population of 89 samples drawn from 18 retail sub-sector companies listed on the Indonesia Stock Exchange (IDX) over the period from 2018 to 2022. This research is characterised as explanatory in nature, employing a quantitative approach and utilising purposive sampling criteria. The data collection was conducted through a combination of literature reviews and observational studies, with the testing method involving multiple linear regression analysis, which was performed using the IBM SPSS version 20 software. (1) Partially asset growth has no effect on profitability; (2) Partially sales growth has no effect on profitability; and (3) Partially leverage affects profitability. Based on these findings, the authors suggest that company management should give due consideration to the leverage factor, as it has been demonstrated to have a significant impact on the company's profitability.
Evaluasi Sistem Anggaran Dana Bos Pada MTSN Bojonegoro II Kabupaten Bojonegoro
Authors: Sutrisno Sutrisno , Hidayat Widi , Muktiyanto Ali
Published: January 2025

This study aims to evaluate the system in compiling and processing the BOS (School Operational Assistance) budget. The research method used is descriptive qualitative by describing and depicting. There are 2 sources of research to be used as information, namely Primary Data consisting of BOS treasury officials and Secondary Data consisting of BOS financial reporting. The techniques used for the study were interview techniques and observation techniques, resulting in research that the BOS fund budgeting system at MTsN Bojonegoro II through the Education Management Information System (EMIS) at www.emispendis.kemenag.go.id, BOS fund management in accordance with the MTsN Bojonegoro II Madrasah Activity and Budget Plan (RKAM) has covered all elements of the 8 National Education Standards, BOS fund budget reporting can be in the form of financial reporting including the General Cash Book, UP Cash Book
The Effect of Carbon Management Accounting, Competitive Business Strategic and Carbon Emission Disclosure on Company Performance Moderated by Green Intellectual Capital
Authors: Whittleliang Hakki Tandry , Akwila Karvicha , Jurjanta Priccilya
Published: January 2025

Several climate changes or extreme weather that often occur throughout the world in recent years, this directly makes society focus and increases the level of awareness of climate change that occurs. warming. Global warming is a hot issue and has become a public focus to be discussed in several world organization forums in recent decades. Global warming can be caused by the main factor, namely carbon emissions. This study aims to examine the effect of Carbon Management Accounting, Competitive Business Strategy, and Carbon Emission Disclosure on Company Performance moderated by Green Intellectual Capital. This study took the research population in energy sector companies. The type of data used in this study is secondary data in the form of company financial reports that are used as samples. The research method used in this study is a quantitative research method. The sample was selected using the purposive sampling method. For hypothesis testing, this study uses multiple linear regression analysis. Based on the results of this study, it shows that Carbon Management Accounting and Carbon Emission Disclosure have an effect on Firm Performance, but Carbon Emission Disclosure has no effect on Firm Performance. Green Intellectual Capital strengthens the influence of Carbon Management Accounting on Firm Performance and Green Intellectual Capital does not strengthen the influence of Competitive Business Strategy and Carbon Emission Disclosure Strategy on Firm Performance.
Pengaruh Foreign Debt, Liquidity dan Firm Size terhadap Hedging Decision (Studi Kasus Perusahaan Manufaktur Subsektor Semen Yang Terdaftar di BEI Tahun 2017-2023)
Authors: Febrianti Berliana , Angelica Cindiyasari Shiwi
Published: January 2025

This study aims to analyze the influence of foreign debt, liquidity and firm size on hedging decisions in cement subsector manufacturing companies listed on the Indonesian stock exchange during the period 2017-2023. The sample of this study consisted of 6 companies with a total 42 observations. The method used in this study was a descriptive statistical analysis, classical assumption test, multiple linear regression analysis, t test, F test, and coefficient of determination test (R2). The results show that foreign debt and liquidity do not have a significant influence on hedging decisions, while firm size has a significant influence on hedging decisions. Thisw, large companies in the cement subsector can leverage their size advantage in managing financial risk, while companies that are small may need to re-evaluate their risk management strategies. This study is expected to contribute to the development policies in the manufacturing sector, paticularly in the cement subsector.
The Influence of Business Scale and Financing on MSMEs Income in Malang City
Authors: Sholehuddin Sulton , Arsiyanto Tody
Published: January 2025

Numerous obstacles are faced by micro, small, and medium-sized enterprises (MSMEs), one of the most important of which is restricted access to financial resources. The micro, small, and medium enterprises (MSMEs) in Malang City are the subject of this study project, which aims to explore the influence that financing and the size of the firm have on the income generated by these businesses. The information was analyzed via the use of descriptive statistics and regression analysis, and it was collected from a sample of one hundred micro, small, and medium-sized companies (MSMEs) that were of varying sizes and operating in a range of industries. According to the results of the research, there is a positive correlation between the income generated by micro, small, and medium-sized companies (MSMEs) and a range of sources of financing. These sources of funding include bank loans and government assistance programs. In addition to this, it was found that large-scale businesses have the potential to have a significant positive effect on the profitability of their operations.
The Influence of Entrepreneurship Education, Social Media, E-commerce, and Accounting Information Systems on Entrepreneurial Decision Making in Accounting Students at Dian Nusantara University
Authors: Destyana Destyana , Mareta Sigit
Published: January 2025

This research aims to determine the influence of entrepreneurship education, social media, e-commerce, and accounting information systems on entrepreneurial decision making in accounting students at Dian Nusantara University. This research uses a quantitative methods. The research sample was taken using purposive sampling method and Slovin formula which amounted to 174 samples from Undira accounting study programme students. This research data uses primary data obtained from distributing questionnaires. This study uses multiple linear analysis and hypothesis testing using the SPSS for Windows version 29 test tool. The results of this research show evidence that entrepreneurship education, social media, and accounting information systems have a positive and significant effect on entrepreneurial decision making, while e-commerce has no effect on entrepreneurial decision making.
Peran Good Corporate Governance Dalam Memoderasi Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Nilai Perusahaan (Studi pada Perusahaan yang Terindeks Pemeringkat CGPI 2018-2023)
Authors: Susanti Eli , Pramurindra Rezky , Pramono Hadi , Hapsari Ira
Published: January 2025

Tujuan dari penelitian ini adalah untuk mengidentifikasi peran Good Corporate Governance (GCG) dalam memoderasi pengaruh pengungkapan Corporate Social Responsibility (CSR) terhadap Nilai Perusahaan. Populasi yang diteliti mencakup perusahaan yang terindeks pemeringkat CGPI dan listing di BEI selama 2018 hingga 2023 dengan pemilihan sampel menggunakan metode purposive sampling yang menghasilkan sampel sebanyak 42. Data penelitian diuji menggunakan software Smart PLS 4.0. Hasil penelitian menunjukkan bahwa CSR memiliki pengaruh positif terhadap nilai perusahaan. GCG dengan proksi kepemilikan institusional dan dewan komisaris independen mampu memperkuat pengaruh CSR terhadap nilai perusahaan, sementara proksi rapat komite audit tidak mampu memperkuat pengaruh CSR terhadap nilai perusahaan.
Tinjauan Atas Prosedur Penyelesaian Permohonan Surat Keterangan Bebas PPh Pasal 22 Impor di KPP Perusahaan Masuk Bursa
Authors: Wandari Putri Ayu , Subaga Benu Ferdy
Published: January 2025

Penelitian ini bertujuan untuk memahami prosedur penyelesaian permohonan Surat Keterangan Bebas Pajak Penghasilan Pasal 22 Impor (SKB PPh Pasal 22 Impor) di Kantor Pelayanan Pajak Perusahaan Masuk Bursa (KPP Perusahaan Masuk Bursa). Metode penelitian yang digunakan yaitu metode penelitian lapangan meliputi teknik wawancara serta metode penelitian kepustakaan. Proses penyelesaian permohonan SKB PPh Pasal 22 Impor di KPP Perusahaan Masuk Bursa merupakan tugas dan fungsi yang dilaksanakan oleh Fungsional Penyuluh Pajak. Proses penyelesaian permohonan SKB PPh Pasal 22 Impor di KPP Perusahaan Masuk Bursa telah sesuai dengan peraturan perundang-undangan yang berlaku.  Namun dalam pelaksanaannya masih ditemukan beberapa kendala diantaranya surat permohonan Wajib Pajak tidak sesuai, Wajib Pajak melampirkan dokumen pendukung yang tidak lengkap, jangka waktu penyelesaian yang singkat, belum tersedia modul sebagai panduan dalam melakukan analisis penelitian dan belum tersedia pengajuan permohonan melalui online untuk SKB PPh Pasal 22 Impor selain Barang Kena Pajak Strategis. Dalam menghadapi kendala-kendala tersebut, penulis memberikan beberapa saran yaitu peninjauan terhadap aturan mengenai jangka waktu penyelesaian, perlu disusun modul sebagai panduan dalam analisis penelitian dan perlu pengembangan sistem untuk mengakomodir pengajuan permohonan secara online untuk SKB PPh Pasal 22 Impor selain Barang Kena Pajak Strategis.
Pengaruh UX Writing Pada Online Food Delivery Gofood terhadap Purchase Intention (Studi Kasus Pada Mahasiswa S1 Universitas Padjadjaran)
Authors: Magnisa Pohan Alya , Salya Aditya
Published: January 2025

Di era digital yang serba cepat ini, online food delivery telah menjadi bagian tak terpisahkan dari kehisupan mahasiswa. GoFood, sebagai salah satu platform online food delivery terkemuka di Indonesia, terus berinovasi untuk meningkatkan user experience dan purchase intention para penggunanya. Salah satu inovasi tersebut adalah dengan menerapkan strategi UX writing yang efektif. Penelitian ini bertujuan untuk menguji pengaruh UX writing terhadap purchase intention pada aplikasi GoFood di kalangan mahasiswa S1 Universitas Padjadjaran. UX writing didefinisikan sebagai seni merancang kata-kata pada sebuah interface untuk menciptakan pengalaman yang informatif, intuitif, dan menyenangkan. Melalui metode online self-administered survey dan analisis statistik Partial Least Squares Structural Equation Modeling (PLS-SEM), penelitian ini mengungkapkan bahwa UX writing berpengaruh positif dan signifikan terhadap purchase intention. Mahasiswa yang merasa terbantu, senang, dan percaya dengan aplikasi cenderung akan lebih tertarik untuk memesan makanan melalui GoFood. Temuan ini memberikan wawasan baru bagi GoFood untuk terus mengoptimalkan kualitas UX wiriting-nya demi meningkatkan pengalaman pengguna dan penjualan.
The Effect of Land and Building Acquisition Tax (BPHTB), Land and Building Tax, Restaurant Tax, Parking Tax and Street Lighting Tax on Regional Original Income in Surakarta Residency Government 2017-2023
Authors: Raisa Tanjung Sari Della , Putri Eskasari
Published: January 2025

This study aims to empirically analyze the effect of Land and Building Acquisition Fee (BPHTB), Land and Building Tax, Restaurant Tax, Parking Tax, and Street Lighting Tax on Local Original Income. This study was conducted at the Regency/City Governments in the former Surakarta Residency for the 2017-2023 Fiscal Year. The study used a quantitative research approach to collect and analyze data. The population in this study were all district/city governments in the former Surakarta Residency for the 2017-2023 fiscal year consisting of 6 regencies and 1 city. The sampling method used was purposive sampling, with a total sample of 41 data. The analysis used was multiple linear regression and descriptive statistics. The results of the data analysis showed that the variables of Land and Building Acquisition Fee (BPHTB) and Land and Building Tax had an effect on Local Original Income. Meanwhile, the variables of Restaurant Tax, Parking Tax, and Street Lighting Tax had no effect on Local Original Income. This study expands the literature on the contribution of local taxes to local original income. This study provides a deeper understanding of the relationship between regional taxes and local revenue for district and city governments in Surakarta Residency from the 2017 to 2023 fiscal years.
Opportunities For Cyber Notary Implementation In A Legal Perspective
Authors: Lili Julianti  , Gunawan Djajaputra
Published: January 2025

The capacity of notaries to provide top-notch services that are quick, strategic, and community-solving is crucial in this age of fast-paced technological, informational, and communicative advancements. The usage of a cyber notary is one strategy for delivering timely and strategic services to the public. To be clear, the power to certify electronically performed transactions is the only one that now exists under the umbrella of "cyber notary," which refers to a system that notaries may employ to carry out their responsibilities and exercise their authority via electronic institutions. In accordance with the explanation of Article 15 paragraph (3) of Law Number 2 of 2014 on Amendments to Law Number 30 of 2004 on the Position of Notary (UUJN), this article aims to shed light on the possible capabilities of cyber notaries. Using a statutory approach, this study applies normative legal theory. Both Article 77 of Law Number 40 of 2007 about Limited Liability Companies and Law Number 11 of 2008 concerning Electronic Information and Transactions (UU ITE) deal with the electronic preservation of notary protocols. The minutes of the annual meeting of shareholders prove that cyber notary prospects really exist. Due to the Notary Position Law's lack of explicit regulation of the chances for creating deeds using electronic media, the implementation of cyber notary currently faces hurdles.
Criminal Responsibility For Perpetrators of Criminal Acts With Schizophrenic Mental Disorders
Authors: Adellia Eddiesa Putri  , Bambang Waluyo
Published: January 2025

Schizophrenia is a psychotic disorder that causes sufferers to experience hallucinations and delusions that affect their emotions, behavior, and way of thinking. The purpose of this research is to find out the legal responsibility in handling cases committed by people with mental disorders, and to find out how legal policies in deciding actions against perpetrators with mental disorders. This research uses a juridical-normative legal method with a statutory approach. From this research, it can be concluded that Article 44 paragraphs (1) and (2) of the Criminal Code as well as Articles 38 and 39 of Law No.1 Year 2023 can be the basis for judges in deciding the actions that can be given to offenders with mental disorders. The ability to be responsible is an important part of determining whether the perpetrator can be given a criminal offense or not, so the judge can call an expert witness to assess the behavior and mental health of the perpetrator as a consideration for the judge in deciding. If the perpetrator is declared to have a mental disorder, then the judge can consider the reasons for criminal erasure.
Legal Analysis Related to the Application of Artificial Intelligence in Notarial Practice
Authors: Mariyam Mariyam , Rahmawati Umi , Nur Sofia Madani Nadea , Fifin Nazilah Fanis , Ulhaq Mahfudzoh Dhiya’
Published: January 2025

In the era of globalization and rapid technological development, the implementation of artificial intelligence (AI) has become an unavoidable phenomenon in various fields, including law and notary. AI offers significant potential to improve efficiency and accuracy in notarial practice, but also poses various juridical challenges. Notaries are recognized as trusted parties by the public to ensure the authenticity of a deed and prevent legal violations. Although AI can assist in administrative tasks and data analysis, its implementation must consider juridical aspects such as legal liability, personal data protection, and document authenticity. In facing the fourth industrial revolution, notaries need to update their knowledge and skills and maintain the relevance of civil law. Collaboration between human and artificial intelligence is required to achieve better results without sacrificing principles of justice and legal authenticity.
Revitalization of Sharia Securities-Based Crowdfunding: A Regulatory Review and Its Impact on Halal MSME Development
Authors: Noor Afif , Arifin Moh. , Reza Fachruddin Mohammad
Published: January 2025

Sharia Securities-Based Crowdfunding (Sharia SBC) has significant potential in supporting the development of halal MSMEs in Indonesia. Halal MSMEs often face limited access to conventional financing The presence of Sharia SBC, based on information technology, can serve as an alternative source of funding in accordance with Sharia principles for halal MSMEs. This study aims to examine the regulations governing Sharia SBC and its impact on the development of halal MSMEs. The research method used is a qualitative approach with descriptive analysis. Data is collected from secondary sources such as literature studies, and analysis of regulatory documents. The results indicate that mature and comprehensive regulations are crucial to support the success of Sharia SBC. Existing regulations, such as the Financial Services Authority Regulation Number 57 of 2020 amended by OJK Regulation No. 16/POJK.04/2021 of 2021 provide a basic framework for the operation of Sharia SBCs. However, challenges persist, including the lack of Sharia financial literacy among MSMEs and investors, as well as the need to enhance technological infrastructure and accessibility of the SBC platform. Properly regulated, Sharia SBCs can enhance halal MSMEs' access to capital, thereby boosting their business growth and sustainability. Optimizing regulations and improving education and infrastructure are essential to maximizing the potential of Sharia SBC in supporting the development of halal MSMEs in Indonesia.
Ius Constituendum Principle of Facing Notary in Making Authentic Deed In the Perspective of Virtual Electronics (Cyber Notary)
Authors: Raditya Ami , Resentia Regina , Shafa Azzahra Alicia
Published: January 2025

In terms of making authentic deeds in Article 16 paragraph (1) letter m of Law Number 2 of 2014 concerning the Office of Notary explains that the Notary must be physically present and sign the deed in the presence of the face and witnesses, this is the case when compared to common law and civil law countries that have implemented the concept of cyber notary, so how is the legal arrangement expected in the future for the office of notary in Indonesia. This writing uses normative legal research methods with a statutory approach (statue approach) and conceptual approach (conceptual approach). The results show that the legal regulation of the concept of facing a notary in making an authentic deed is contained in Article 15 Paragraph (1), Article 15 Paragraph (3), Article 16 Paragraph (1) Letter m, Article 16 Paragraph (7), Article 16 Paragraph (9), Article 39, Article 40 of Law Number 2 of 2014 concerning the Office of Notary. The concept of facing the making of authentic deeds in the future should be held electronically, taking into account, among others: being subject to and guided by the law, using digital signatures by applying cryptographic technology, authentication of two security keys supported by electronic certification organized by a third party, being responsible for issuing digital certificates, taking responsibility and proving the validity of an electronic document to be used as valid evidence and having a burden of proof that does not conflict with the provisions stipulated in the notary office law, the notary still reads the contents of the deed to the attendees.
Construction of Social In The News Watch Out There Is A Muri Record Hoax For Prabowo Ahead of The Presidential Election In Indonesia 2024
Authors: Dwinarko Dwinarko , Muhamad Pagi , Reza Fikri
Published: January 2025

Online mass media coverage is a media organization strategy in placing campaign framing on the presidential debate, and vice president, in 2024 aimed at the wider community, simultaneously and simultaneously. The purpose of this research is to find out the Social Construction of Democracy in Framing the News of Awarding Muri Records in Online Media in the Presidential Election Process in Indonesia in 2024. The theory used is Framing theory with qualitative research methods with online news text analysis in the news period November 28, 2023 and scheduled to end on February 10, 2024, samples of online media coverage of the Muri record as part of the framing analysis unit. The research findings that framing is a strategy of organizations, individual journalists and media coverage in presenting news. Framing is a reality construction that explains the conditions of democracy and socio-cultural conditions, and public knowledge by interpreting the reality of democracy as part of the implementation of public participation in determining the choice of president and vice president. Frames organize principles that are socially shared and persistent over time, work symbolically and meaningfully on the structure of the social world. Frames thus (1) serve to organize information and (2) accomplish this by providing an identifiable pattern or structure of various complexities. They (3) are based on abstract principles and ideas and (4) are consequently visible in symbolic forms of expression. To be functional, frames (5) must be shared (at least at some level) by members of a particular group or society and (6) persistent - their value lies in their durability, persistence and routinization over longer periods of time. The urgency of the research is that the framing model encourages journalists' reporting creativity in presenting online news. Research recommendations, creativity can function in shaping the organization of news that is integrated in macro, messo and micro news with the vision and mission of the media organization.
Analysis of Dynamic Framework to Prevent Potential Post-Migration Conflict of Rohingya Ethnic in Aceh
Authors: Anas Muhammad Riza Fathu , Sukendro Achmed , Malik Ichsan , Widodo Pujo , Chandra Arlina Alfiani
Published: January 2025

The lack of recognition for the Rohingya ethnic group by Myanmar and Bangladesh had led to the influx of Rohingya refugees into the Aceh region of Indonesia. This research aimed to analyze the dynamics of conflict post-migration of the Rohingya ethnic group by utilizing the Dynamic Framework, which identified components of escalation and de-escalation, conflict factors, conflict actors, stakeholders, and political will. The methodology employed in this research was a qualitative approach with data collected through a literature review related to the research topic. The findings indicated that the potential for conflict arose post-migration of the Rohingya ethnic group due to criminal activities committed by the refugees while in Aceh, resulting from the government's failure to impose strict sanctions and the unclear status of the Rohingya refugees. Local community and students, responded negatively to this situation, necessitating further involvement from the central and local governments to prevent potential conflicts between Rohingya refugees and local residents. Although Indonesia had not ratified the 1951 Vienna Convention and its 1967 Protocol, Indonesia, through Presidential Regulation No. 125 of 2016, continued facilitate the Rohingya ethnic group humanely without neglecting the interests of local residents to prevent potential conflicts from escalating.
Legal Protection Against Child Labor As Employers Mine Excavations
Authors: Minan Minan
Published: January 2025

Child protection is all activities to guarantee and protect children and their rights so that they can live, grow, develop and participate optimally in accordance with human dignity, as well as receive protection from violence and discrimination. The aim of this research is to determine the penalties for mining entrepreneurs who employ minors and to determine the form of legal protection for minors mining workers. This research is normative legal research with a statutory approach. The types of legal materials used are primary, secondary and tertiary book materials. The research results show that the punishment for mining entrepreneurs who employ minors based on Minister of Manpower Regulation 01/MEN/1987 is punishable by imprisonment for a maximum of three months or a fine of up to Rp. 100,000,- (one hundred thousand rupiah). Forms of legal protection for minor mining workers include: protection of working and rest hours, wage guarantees and social security for occupational safety and health, as well as fair and humane treatment. Protection for child workers in the formal sector is regulated by the Minister of Manpower in his regulation no. Per.01/Men/1987 and its implementing regulations, namely: a) Entrepreneurs are required to report mandatory reporting procedures and forms regulated by the Minister of Manpower; b) For labor inspection employees, when carrying out inspections, they should pay special attention to the protection of child workers, and intensify reporting of the results of analyzing and evaluating inspections. Judging from the form of sanctions, the amount of sanctions in the form of monetary fines should not be stated because the value of money is always changing. A monetary fine of Rp. 100,000,- is not commensurate with a prison sentence of three months nowadays. As an option, a monetary fine equal to the entrepreneur's living costs for three months can be stated.
The Role Of Correctional Institutions In Ensuring The Right To Health Of Prisoners In Indonesia: A Systematic Literature Review
Authors: Efendi Ervan , Hariansah Syafri
Published: January 2025

Prison inmates have the right to receive the same health services as Indonesian citizens, and must be served well and without discrimination. Fulfillment of these rights must be in accordance with human rights in Indonesia. The role of correctional institutions in carrying out the coaching function is stated in Law Number 22 of 2022 concerning correctional institutions. This research aims to examine literature reviews related to the role of correctional institutions in ensuring the right to health of prisoners. The research method uses the SLR (Systematic Literature Review) method. Data collection was obtained by documenting articles related to similar research. The articles obtained and used in this research were 8 national journal articles that could be obtained from the Google Scholar database using the publish or perish application. Based on the research results, the role of correctional institutions has been to implement prisoners' health rights, but this has not been carried out optimally and optimally due to several obstacles in the process of training prisoners.