bluuebunny/crossref_metadata_2025 huggingface dataset:
FEATURES OF PSYCHO-EMOTIONAL WELL-BEING OF CHILDREN UNDER THE CONDITIONS OF A SPECIAL MILITARY OPERATION
Authors: Макеева Н.Ю.
Published: September 2023

В статье представлены результаты регионального исследования психоэмоционального благополучия детей в возрасте от 9 до 12 лет из семей с ненормативными кризисами в связи с вынужденным переселением с территорий ДНР, ЛНР и Украины, а также детей, члены семей которых в актуальный момент являются участниками СВО. В качестве анализируемых параметров – тревожность, индекс самочувствия и удовлетворенность отдельными сферами жизни. На основании исследования делается вывод о том, что выделенные категории детей являются потенциальными группами риска, требующие психолого-педагогического сопровождения.

The article presents the results of a regional study of the psycho-emotional well-being of children aged 9 to 12 from families with abnormal crises due to forced migration from the territories of the DPR, LPR and Ukraine, as well as children whose family members are currently participants in a special military operation. As the analyzed parameters - anxiety, the index of well-being and satisfaction with certain areas of life. Based on the study, it is concluded that the identified categories of children are potential risk groups that require psychological and pedagogical support.
EVALUATION BY RESEARCHERS OF THE EFFECTIVENESS OF MANAGEMENT OF SCIENTIFIC ORGANIZATIONS
Authors: Войтикова М.А.
Published: September 2023

Представлены результаты эмпирического исследования психологических аспектов управления научными работниками. Проведен анализ отношения научных работников к проблеме эффективности управления научными организациями. Определены критерии и показатели, предложенные респондентам для определения эффективности управления научными организациями. В ходе исследования обнаружены основные тенденции, которые научные сотрудники считают наиболее значимыми в управлении научными организациями. Показано, что научная организация как объект нуждается в особых методах управления, которые бы стимулировали творческую инициативу и творческий поиск, а не блокировали бы его.

The article presents the results of an empirical study of the psychological aspects of the management of researchers. The analysis of the attitude of researchers to the problem of the effectiveness of management of scientific organizations is carried out. The criteria and indicators proposed to respondents to determine the effectiveness of the management of scientific organizations were determined. The study revealed the main trends that researchers consider the most significant in the management of scientific organizations. It is shown that a scientific organization as an object needs special management methods that would stimulate creative initiative and creative search, and not block it.
PROBLEMS OF INTERFACING THE ACTUAL COMPETENCIES OF MANAGERS AND PROFESSIONAL STANDARDS
Authors: Чегринцова С.В. , Кузнецова В.И.
Published: September 2023

Рассматриваются проблемы сопряженности актуальных компетенций менеджеров и профессиональных стандартов; процесс формирования компетенций, которыми должен обладать современный менеджер. Изучаются универсальные, общепрофессиональные и узкоспециальные компетенции менеджеров. Определен компетентностный профиль руководителя, выделены 5 групп компетенций. Представлена структура актуальных компетенций современного руководителя в соответствии с современными профессиональными стандартами.

The article deals with the problems of combining the actual competencies of managers and professional standards; the process of forming competencies that a modern manager should possess. Universal, general professional and highly specialized competencies of managers are studied. The competence profile of the head is defined, 5 groups of competencies are allocated. The structure of the current competencies of a modern manager in accordance with modern professional standards is presented.
Enhancing efficiency of PVT systems with finned PCM technology
Authors: D. Kameswara Rao , K. Sudhakar Reddy , V. V. Subba Rao
Published: September 2023

An increase in solar panel temperature reduces panel electrical efficiency, necessitating efficient active and passive cooling methods. This study proposes the introduction of Phase Change Material (PCM) on the backside of the solar panel, along with extended fins. The experimental investigation focuses on utilizing extended surfaces known as Thermal Conductivity Enhancers (TCE) in the PV-PCM (Photo Voltaic - Phase Change Material) module. Two independent aluminum fin designs are considered to enhance the thermal conductivity (k) of the PCM, analyzing the influence of the surface contact area and material volume fraction on the PV surface temperature during the charging period of the Production Validation Test-Pulse Code Modulation (PVT-PCM) panel. The experimental results demonstrate that an array of longitudinal and lateral fins with an optimal thickness of 3 mm maintains a lower temperature gradient throughout the process, significantly reducing the surface temperature of the PV panel. Numerical simulations using ANSYS Fluent were conducted for both the lateral- and cross-fin configurations, showing good agreement with the observed experimental data. This study aims tofill this research gap by optimizing PV panel cooling through the selection ofthe fin geometry, size, shape, and PCM.
PVT panel efficiency enhancement with cooling methods and sun tracking
Authors: D. Kameswara Rao , K. Sudhakar Reddy , V. V. Subba Rao , Ankamma K.
Published: September 2023

Solar energy is the most abundant and easily available renewable source of electricity. However, the installed solar panels may not always provide the optimal amount of energy because of the changing position of the sun from east to west. This study focused on extending the research and development of a model for a dual-axis solar panel tracking system with a cooling mechanism. The primary objective of this mechanism is to program the Arduino board in a way that ensures continuous alignment of the panel direction and Light-Dependent Resistor (LDR) sensors with the sun's rays. Direct Current (DC) motors were employed to adjust the panel direction accordingly. Sustained exposure to sunlight can lead to reduced efficiency when the panel is heated. To counteract overheating, an improved cooling system was implemented utilizing water and a pump arrangement to enhance the productivity of the panel. Water is sprayed or sprinkled using various Pulse Code Modulation (PCM) techniques, effectively maintaining the solar panel temperature at an optimal level. This mechanism can be enhanced by integrating a Real-Time Clock (RTC) to accurately track the direction of the sun. This ensures that the panel remains properly positioned even in the event of a power outage, enabling the utilization of solar energy for electrical purposes. This research focuses on developing an efficient solar panel tracking system with a cooling mechanism to maximize the energy output and address temperature-related efficiency issues. The integration of advanced features such as RTC further enhances the reliability and usability of the system.
Daily Workload, Exhaustion, and Job Satisfaction: The Moderating Role of Marital Satisfaction
Authors:   Korean Academy Of Management, Jo Yeseul , Lee Dongseop , Rho Kwanjong
Published: September 2023

The aim of the present study is to explore how and when daily workload is related to next-day exhaustion and job satisfaction. Prior research has been primarily interested in identifying the conditions that mitigate the negative impacts of heightened job demands. However, the potential buffering role of resources accrued within the home domain, where employees spend most of their post-work hours, has not been given adequate attention. Building upon the work-home resources model, we propose that the general levels of marital satisfaction of both employees and their spouses act as cross-level moderators that alleviate the negative consequences engendered by an increased workload. We tested our hypotheses using experience sampling data from a sample of 95 married employees across 15 consecutive workdays. Our results indicate that daily workload had a positive relationship with next-day exhaustion and a negative relationship with next-day job satisfaction through an increase in morning negative affect. Furthermore, these relationships were found to be moderated by the employees’ general marital satisfaction but not by their spouses’ marital satisfaction. Specifically, the detrimental effects of increased daily workload were more salient for employees with lower levels of marital satisfaction compared to those with higher levels. Our findings underscore the critical role of contextual home resources as potential buffers against job stress. In light of these findings, theoretical and practical implications are discussed.
iNOS IMMUNOREACTIVITY IN THE OVARIES OF RATS FEEDING WITH MUSSEL (Mytilus galloprovincialis)
Authors: GEZEN Mehmet Rıza
Published: September 2023

The ovary is an endocrine and exocrine gland that plays primary role in female development and reproductive activities. The seamen are collecting a lot of heavy metals by serving as filters in the seas. Since the last decades of the nineteenth century and until today, the study of the consequences of human exposure to heavy metals has risen as a central research area in the toxicological field. Among the group of metals with proven human toxicity aluminium (Al) and lead (Pb) are known to be highly neurotoxic. The Mediterranean mussel (Mytilus galloprovincialis) is a species of bivalve, a marine mollusc in the family Mytilidae. In our previous researches, we found Al, zinc (Zn) and iron (Fe) values were higher in mussels taken from Çamburnu region of the Dardanelles. In many tumors, inducible nitric oxide synthase (iNOS) expression is high, however, the role of iNOS during tumor development is very complex and quite perplexing, with both promoting and inhibiting actions having been described. The purpose of the study is to demonstrate the iNOS immunoreactivity in the ovarian tissues of rats which are fed with mussels that are collected from the Çamburnu region of the Dardanelles. The mussels given as food to the rats were removed from the Çamburnu region of the Dardanelles. Average 100±10 g weight were selected.  After the beaks were overcooked, the meat broke off and the meat at 100 degrees was dried. Two groups of rats are included in the study, group 1 (n=6), control group fed with standard rat food, group 2 (n=6), 90%  mussels and 10% standard rat food daily. To detect iNOS localization in the tissues, the LAB-SA Detection System was used. iNOS immunoreactivity was detected in the interstitial cell cytoplasm of the ovaries of rats fed with mussel.  iNOS immunoreactivity was also observed in germ cell cytoplasm in some primordial follicles. There was statistically significant difference between the iNOS immunoreactivity of the interstitial cells in the ovarian parenchyma of the rats in the experimental and control groups (p> 0.05).
SPECTROMETRIC DETERMINATION OF ROSUVASTATIN AND EZETIMIBE IN TABLETS BY MULTIVARIATE CALIBRATION
Authors: AKTAŞ A. Hakan , UÇAR Ümit
Published: September 2023

Two multivariate calibration-prediction techniques, principal component analysis (PCR) and partial least squares (PLS) were applied to the spectrometric multicomponent analysis of the drug containing rosuvastatin (ROS) and ezetimibe (EZE) without any separation step. The selection of variables was studied. A series of synthetic solution containing different concentrations of ROS and EZE were used to check the prediction ability of the PCR and PLS. The results obtained in this investigation strongly encourage us to apply these techniques for a routine analysis and quality control of the two drugs.
Field Epidemiology and Public Health Microbiology training: capturing the alumni perspectives of the training’s impact
Authors: Schaeffer Justine , Hammer Charlotte Christiane , Evlampidou Iro , Bubba Laura , Igloi Zsofia , Dub Timothée , Wendland Annika , Whelan Jane , Nielsen Stine , Baidjoe Amrish , Tostmann Alma ,   on behalf of the EPIET Alumni Network Boards 2017–2023
Published: September 2023

We present the findings from the European Programme for Intervention Epidemiology Training (EPIET) Alumni Network (EAN) Member Survey conducted in October to December 2021. The EAN consists of field epidemiologists (EPIET) and public health microbiologists (European Public Health Microbiology Training Programme (EUPHEM)) who stay connected after their 2-year fellowship. This active alumni network provides opportunities for career development, mentorship, knowledge exchange and sharing of best practices for community members, affiliated professionals and public health organisations in Europe. Overall, 281 of 732 members participated in the survey. Of the 192 European fellowship alumni respondents, 173 (90%) indicated that skills and competencies acquired during their fellowship improved performance in their role compared with their abilities before the fellowship. Reported skills and competencies that could be further strengthened included data management/analysis, communication, mathematical modelling and leadership/team management. The EAN Member Survey provides valuable feedback to the EAN, as well as the fellowship programme offices at the European Centre for Disease Prevention and Control (ECDC) and affiliated field epidemiology programmes. The COVID-19 pandemic was a stark reminder of how essential cross-border collaborations are for continued European health security. Maintaining and increasing the professional, well-trained workforce remains crucial for optimal response to infectious diseases and protection of public health.
SCRIBBLING WITH MALE EGO: ANALYSING THE MALE GAZE IN THE PORTRAYAL OF WOMEN IN CARTOONS
Authors: Thomas Basil , Gem Cherian
Published: September 2023

Male cartoonists dominated the cartoon industry of Keralam in the second half of the twentieth century. Women stereotypes are highlighted in the discourse of cartoons, probably like any other artform in the world. This paper is an attempt to analyse the representation of women folk in the cartoons of Keralam, during the post independent period of India. The cartoons of veteran male cartoonists namely Cartoonist Toms, Cartoonist Yesudasan and Cartoonist Thomas have been analysed for the study. The misrepresentation of women characters in their cartoons are analysed. The ‘domineering wife’ stereotype in the cartoons portraying the domestic setting and the household is not the fair representation of women of the time, given the patriarchal tradition. Women’s empowerment is shown mainly as their physical empowerment in the cartoon series. The male gaze in the commodification of female body in the cartoons is analysed. The male ego in the nurturing of ideal woman characters by the male cartoonists is problematized in the paper. The images used in this paper are collected from archives and the sources of images, as it is mentioned in the bibliography, are old collections of magazines, which are fifty years or more old. These cartoons are retrieved from the archives compiled at Appan Thampuran Smaraka Library in Thrissur, Kerala.
PENAFSIRAN ASAS MANFAAT TENTANG ASSET RECOVERY KORBAN TINDAK PIDANA PENCUCIAN UANG
Authors: Susanto Susanto
Published: September 2023

ABSTRAKTulisan ini mengkaji Putusan Nomor 195 K/PDT/2018 tanggal 27 Maret 2018. Dalam putusannya majelis hakim tingkat kasasi menekankan pada asas manfaat untuk membatalkan putusan pengadilan tingkat sebelumnya, yaitu diabaikannya hukum acara dalam penanganan perkara perdata jika terdapat putusan pidana yang telah berkekuatan hukum tetap pada perkara tindak pidana pencucian uang. Metode penelitian yang digunakan adalah yuridis normatif dengan pendekatan perundang-undangan, dan pendekatan kasus berupa putusan pengadilan yang telah mempunyai kekuatan hukum tetap. Hasil penelitian diperoleh bahwa penafsiran asas manfaat dalam Putusan Nomor 195 K/ PDT/2018 dikaitkan dengan asset recovery korban tindak pidana pencucian uang yang disita untuk negara tidak tepat, karena telah melanggar hukum formal maupun materiil. Sehingga putusan yang dihasilkan akan menimbulkan permasalahan hukum di kemudian hari. Asas manfaat yang diterapkan oleh majelis hakim telah mengabaikan keadilan dan kepastian hukum. Negara dalam tindak pidana pencucian uang tersebut tidak pernah dirugikan, karena yang mengalami kerugian adalah badan usaha swasta.Kata kunci: asas manfaat; asset recovery; pencucian uang. ABSTRACT This paper reviews Decision Number 195 K/PDT/2018 dated March 27, 2018. In its decision, the judges at the cassation level emphasized the benefit principle to cancel the previous court's decision, which is the neglect of procedural law in handling civil cases if there is a criminal decision that have legally binding in money laundry crime. The research method used a normative juridical with legislation and case approach in the form of court decisions that have legally binding. This study concludes that the interpretation of benefit principle associated with asset recovery in this decision is inappropriate because the asset belongs to the victim of a money laundering crime. Decisions like this will be problematic in the future because the principle of benefits implemented has ignored the principles of justice and certainty. In this case, the state is not the injured party. The loss was suffered by a private business entity. Keywords: benefit principle; asset recovery; money laundry.
PENERAPAN PASAL 5 AYAT (1) HURUF B UNDANG-UNDANG PEMBERANTASAN TINDAK PIDANA KORUPSI
Authors: Budiman Maman
Published: September 2023

ABSTRAKHakim mempunyai kebebasan untuk menjatuhkan putusan pemidanaan dan menentukan jenis pemidanaan berdasarkan fakta-fakta yang terungkap dalam persidangan. Sebagai contoh tindak pidana korupsi atas nama terdakwa GR, hakim menjatuhkan putusan menggunakan Pasal 5 ayat (1) huruf b Undang-Undang Nomor 20 Tahun 2001 tentang Perubahan Undang-Undang Nomor 31 Tahun 1999 tentang Pemberantasan Tindak Pidana Korupsi. Dengan pertimbangan bahwa terdakwa GR terbukti memberikan uang suap terkait promosi jabatan di Pemerintah Kabupaten Cirebon kepada SP selaku Bupati Cirebon. Metode penelitian yang digunakan adalah penelitian hukum normatif dengan mengkaji dan meneliti peraturan-undangan dan putusan pengadilan tipikor tingkat pertama. Hasil analisis menyimpulkan bahwa majelis hakim tidak tepat menjatuhkan Putusan Nomor 119 / Pid. Sus-TPK / 2018 / PN.Bdg kepada terdakwa GR dengan menerapkan Pasal 5 ayat (1) huruf b. Seharusnya hakim menjatuhkan putusan lepas dari perintah hukum kepada GR yang terdakwa, karena perbuatan yang memberikan uang tersebut adanya pengaruh daya paksa untuk menuruti keiginan SP selaku pimpinan GR. Oleh karena itu perbuatan GR termasuk alasan yang cukup untuk memilihkan.Kata kunci: suap; daya paksa; lepas dari segala rahasia. ABSTRAKHakim memiliki keleluasaan untuk menjatuhkan hukuman dan menentukan jenis hukuman berdasarkan fakta yang terungkap di persidangan. Misalnya, dalam kasus korupsi terdakwa GR, hakim menjatuhkan putusan dengan menggunakan Pasal 5 ayat (1) huruf b Undang-Undang Nomor 20 Tahun 2001 tentang Perubahan atas Undang-Undang Nomor 31 Tahun 1999 tentang Pemberantasan Tindak Pidana Korupsi. Majelis hakim menilai, terdakwa terbukti memberikan suap terkait kenaikan jabatannya di pemerintahan kabupaten Cirebon kepada Bupati Cirebon saat itu. Dengan menggunakan metode penelitian hukum normatif, penulis menyimpulkan bahwa majelis hakim tidak tepat ketika memutus Putusan Nomor 119 / Pid.Sus-TPK / 2018 / PN.Bdg karena menggunakan Pasal 5 ayat (1) huruf b. Sebagai gantinya, seharusnya hakim menjatuhkan putusan dengan putusan bebas dari semua tuntutan hukum terhadap terdakwa karena perbuatannya memberikan uang adalah karena terpaksa menuruti keinginan SP sebagai atasan GR. Dengan demikian, tindakan GR memiliki alasan yang cukup untuk mendapatkan penghapusan pidana.Kata kunci: suap; paksaan; bebas dari semua pungutan.
PIDANA UANG PENGGANTI TERHADAP KORPORASI DALAM TINDAK PIDANA KORUPSI
Authors: Karo Karo Rizky P. P.
Published: September 2023

ABSTRAKPutusan Nomor 94/Pid.Sus/TPK/2017/PN.JKT.PST yang telah dikuatkan dengan Putusan Nomor 3/Pid.Sus-TPK/2018/PT.DKI adalah putusan yang pertama kali diberikan kepada korporasi yang terbukti melakukan tindak pidana korupsi di Indonesia. Hakim menjatuhkan putusan pidana tambahan uang pengganti. Rumusan masalah artikel ini adalah bagaimana ratio-legis hakim dalam menjatuhkan pidana tambahan berupa pembayaran uang pengganti terhadap korporasi dalam perkara a quo? Penelitian ini menggunakan metode penelitian normatif. Pendekatan penelitian yang digunakan adalah pendekatan kasus dan pendekatan perundang-undangan. Hasil penelitian yang didapatkan adalah bahwa penafsiran hakim dalam memberikan pidana tambahan berupa uang pengganti kepada PT DGI/PT NKE hanya berorientasi pada pengembalian kerugian keuangan negara yang telah dibuktikan atas laporan audit Badan Pemeriksa Keuangan. Putusan ini juga menunjukkan adanya terobosan hukum karena hakim telah berhasil menggali hubungan hukum antara terdakwa dengan tindakannya yang memanfaatkan PT DGI/PT NKE untuk memperkaya diri sendiri secara melawan hukum. Maksud pidana tambahan ini adalah untuk mengembalikan kerugian keuangan negara yang seharusnya tidak terjadi, jika PT DGI/PT NKE tidak mencari keuntungan pribadi secara melawan hukum. Kata kunci: korporasi; pidana tambahan; uang pengganti. ABSTRACTDecision Number 94/Pid.Sus/TPK/2017/PN.JKT.PST which has been strengthened by Decision Number 3/Pid.Sus-TPK/2018/PT.DKI is the rst decision given to a corporation proven to have committed an act corruption in Indonesia. The judge gave a criminal verdict on additional replacement money. The formulation of the problem in this article is what is the ratio-legis of judges in imposing additional sanction in the form of compensation payments to corporations in a quo case? This research uses normative research methods. The research approach used is a case approach and a statutory approach. The results obtained are that the judge’s interpretation of giving additional penalties in the form of replacement money to PT DGI/PT NKE is only oriented towards recovering state nancial losses that have been proven on the audit report of the Supreme Audit Agency. This decision shows that there is a legal breakthrough because the judge has succeeded in exploring the legal relationship between the defendant and his actions of using PT DGI/PT NKE to enrich himself illegally. The purpose of this additional crime is to recover state nancial losses that should not have occurred if PT DGI/PT NKE did not seek personal gain against the law. Keywords: corporation; additional criminal; compensation money.
GUGATAN PERDATA PERBUATAN MELAWAN HUKUM DALAM PERSELISIHAN PARTAI GOLONGAN KARYA
Authors: Rahmatdi Aris , Faiz Pan Mohamad
Published: September 2023

ABSTRAKUndang-Undang Partai Politik telah mengatur kewajiban mekanisme penyelesaian perselisihan di internal partai politik melalui mahkamah partai politik. Apabila mahkamah partai politik tidak mengeluarkan putusan atau salah satu pihak tidak menerimanya, maka dapat ditempuh upaya hukum melalui gugatan ke pengadilan negeri setempat. Dalam konteks tersebut, artikel ini bertujuan untuk menganalisis perselisihan internal partai politik di tubuh Partai Golkar yang diajukan ke Pengadilan Negeri Jakarta Utara, yang justru menggunakan dalil gugatan perdata perbuatan melawan hukum, dan bukan gugatan khusus perselisihan internal partai politik yang telah diatur dalam Undang-Undang Partai Politik. Metode penelitian yang digunakan adalah penelitian normatif empiris, dengan pendekatan studi kasus terhadap Putusan Nomor 91/Pdt.G/2015/PN.Jkt.Utr dan Putusan Mahkamah Agung Nomor 96 K/Pdt/2016. Berdasarkan hasil analisis, artikel ini menyimpulkan bahwa gugatan perdata perbuatan melawan hukum dalam penyelesaian perselisihan kepengurusan internal partai politik tidak sesuai dengan ketentuan Undang-Undang Partai Politik yang bersifat lex specialis derogat legi generali. Selain itu kedudukan putusan Mahkamah Agung juga bertentangan dengan hukum, karena putusan tersebut didasarkan atas suatu proses yang salah dan tidak sesuai ketentuan undang-undang. Namun demikian, putusan tersebut telah berstatus berkekuatan hukum tetap dan diterima oleh para pihak yang berperkara.Kata kunci: partai golkar; musyawarah nasional; mahkamah partai. ABSTRACTThe Political Party Law has regulated a settlement mechanism on a dispute within the internal political party by a tribunal of political party. If the tribunal takes no decision or one of the parties does not accept the decision, the process can be appealed by ling a petition to a district court. In this context, this article aims to analyze an internal dispute of political party that occurred in the Golkar Party, which was led to the North Jakarta District Court. Interestingly, the petition was based on civil lawsuit arguments and not a special claim of internal political party dispute regulated in the Political Party Law. This research used empirical normative research focusing on a case study on Decision Number 91/Pdt.G/2015/PN.Jkt.Utr and Supreme Court Decision Number 96 K/Pdt/2016. This research concludes that a civil lawsuit for resolving an internal political party dispute is not in accordance with the provisions regulated in the Political Party Law based on the principle of lex specialis derogat legi generali. In addition, the decision of the Supreme Court is also contrary to the positive law since the decision was based on an incorrect process and not in accordance with the law. However, the decision is nal and binding as well as accepted by all disputed parties.Keywords: golkar party; national assembly; political party court.
TINDAKAN HAKIM DALAM PERKARA GUGATAN WANPRESTASI AKTA PERDAMAIAN
Authors: Kusmayanti Hazar
Published: September 2023

ABSTRAKTerkadang suatu akta perdamaian yang telah disepakati oleh para pihak yang sedang bersengketa, tidak dilaksanakan oleh salah satu pihak atau bahkan oleh kedua belah pihak. Salah satunya Putusan Akta Perdamaian Nomor 35/Pdt.G/2007/PN.Sal. Dalam kasus ini hakim yang menangani perkara tersebut menyatakan bahwa gugatan yang diajukan oleh penggugat tidak dapat diterima (niet ontvankelijk verklaard). Penelitian ini mengkaji mengenai tepatkah tindakan hakim Pengadilan Negeri Salatiga yang memproses gugatan wanprestasi atas Akta Perdamaian Nomor 35/Pdt.G/2007/PN.Sal. Metode penelitian yang digunakan yuridis normatif, mengkaji peraturan hukum dan data sekunder. Hasil penelitian majelis hakim Pengadilan Negeri Salatiga pada perkara Putusan Nomor 22/Pdt.G/2016/PN.Slt sebetulnya telah menerapkan asas ius curia novit. Di mana setiap hakim tahu akan hukum, sehingga harus mengadili setiap perkara yang diajukan kepadanya. Majelis hakim juga telah tepat menyatakan gugatan tidak dapat diterima, dikarenakan pengugat belum melaksanakan kewajibannya yang ada di dalam akta perdamaian. Namun dalam pertimbangan hukumnya, majelis hakim kurang memperhatikan ketentuan Pasal 130 ayat (2) HIR dan Perma Nomor 1 Tahun 2016. Sebetulnya dalam kasus gugatan wanprestasi akta perdamaian cukup hanya mengajukan permohonan pelaksanaan putusan (eksekusi) ke Pengadilan Negeri Salatiga.Kata kunci: akta perdamaian; ius curia novit; gugatan tidak dapat diterima. ABSTRACTOccasionally, deed of settlement that has been agreed by the disputed parties is not enforced by one party or even by both parties. Among those cases is the Decision on Deed of Settlement Number 35/Pdt.G/2007/PN.Sal. The panel of judges in this case stated that the lawsuit filed by the plaintiff cannot be granted (niet ontvankelijk verklaard). This study examines action of panel of judges from the Salatiga District Court who handled the lawsuit regarding breach of Deed of Settlement Number 35/Pdt.G/2007/PN.Sal. This research uses normative juridical method, by reviewing law regulations and secondary data. The results of the research concludes the panel of judges from Salatiga District Court on case number 22/Pdt.G/2016/PN.Slt have applied ius curia novit principle which means every judge shall know law, accordingly he/she has to try every case brought to him/her. The panel of judges have also stipulated correctly that the lawsuit cannot be granted because the plaintiff has not enforced the obligations as stated in the deed of settlement. However, in the decision’s deliberation, the panel of judges did not pay attention to the provision of Article 130 paragraph (2) HIR and Perma Number 1 of 2016. In a lawsuit for breach of deed of settlement the plaintiff is adequate to only le a petition for the enforcement of the decision to the Salatiga District Court.Keywords: deed of settlement; ius curia novit; lawsuit not granted.
KEPASTIAN HUKUM PUTUSAN YANG MELANGGAR SPECIAL STRAF MAXIMA
Authors: Widowati Widowati , Ohoiwutun Y. A. Triana
Published: September 2023

ABSTRAKTindak pidana penipuan atau penggelapan merupakan dakwaan alternatif yang dibuat oleh penuntut umum dalam Putusan Nomor 306/Pid.B/2017/PN.Smd. Dalam pertimbangannya hakim membuktikan unsur-unsur tindak pidana penipuan; namun demikian dalam amar putusannya menyatakan bahwa terdakwa bersalah melakukan tindak pidana penggelapan. Sanksi pidana penjara 10 tahun yang dijatuhkan terhadap terdakwa menyimpangi special straf maxima. Rumusan masalah dalam tulisan ini, apakah amar Putusan Nomor 306/Pid.B/2017/PN.Smd yang melanggar “asas” special straf maxima telah memenuhi asas kepastian hukum yang adil? Metode yuridis normatif digunakan dalam penulisan ini. Sumber data diperoleh dari data sekunder yang meliputi bahan hukum primer, dan bahan hukum sekunder. Putusan Nomor 306/Pid.B/2017/PN.Smd seharusnya batal demi hukum, karena tidak terpenuhinya syarat formalitas putusan sebagaimana ditentukan Pasal 197 ayat (1) KUHAP. Di samping itu, penjatuhan sanksi pidana penjara selama 10 tahun melanggar ketentuan special straf maxima, dan melanggar kepastian hukum yang adil. Namun, berdasarkan asas res judicata pro veritate habetur, apapun putusan hakim harus dianggap benar sampai ada putusan hakim yang lebih tinggi yang menyatakan sebaliknya. Kata kunci: special straf maxima; tindak pidana penipuan; tindak pidana penggelapan. ABSTRACTFraud or embezzlement is an alternative indictment made by the public prosecutor in Decision Number 306/ Pid.B/2017/PN.Smd. In the judge’s consideration, all elements of the criminal act of fraud have been successfully proven; however, in the conviction it was stated that the defendant was guilty of the crime of embezzlement. The 10 years imprisonment imposed on the defendant violated the special straf maxima “principle”. The formulation of the problem to analyze is whether the sentencing in the Decision Number 306/Pid.B/2017/PN.Smd violating principle has met the principle of fair-legal certainty. This paper uses normative juridical method and obtain data sources from secondary data including primary and secondary legal material. Decision Number 306/Pid.B/2017/PN.Smd should be null and void, because it did not meet the formal requirements of the decision as stipulated in Article 197 paragraph (1) of the Criminal Procedure Code. In addition, the imposition of imprisonment for 10 years violates the principle of the special straf maxima and fair legal certainty. However, based on the principle of res judicata pro veritate habetur, the judge’s decision whatsoever must be deliberated truthful until there is a decision of a superior judge which states otherwise. Keywords: special straf maxima; fraud; embezzlement.
Kedudukan Renegosiasi Kontrak Bisnis Pada Masa Pandemi Covid-19
Authors: Anggarani Desak Putu Satya , Zuhairi Ahmad
Published: September 2023

Tujuan dari penelitian ini yaitu untuk mengetahui pengaturan hukum renegosiasi kontrak bisnis di masa pandemi COVID-19 dan mengetahui akibat hukum adanya renegosiasi kontrak bisnis di masa pandemi COVID-19. Jenis penelitian yang digunakan dalam penelitian ini yaitu penelitian hukum normatif dengan menggunakan metode pendekatan perundang-undangan, pendekatan konseptual dan pendekatan kasus. Berdasarkan hasil penelitian, pengaturan hukum renegosiasi kontrak di Indonesia saat ini dapat menggunakan ketentuan-ketentuan berdasarkan pada prinsip force majeure ataupun hardship. Peraturan-peraturan yang dikeluarkan oleh Otoritas Jasa Keuangan dapat juga dijadikan sebagai dasar pengaturan renegosiasi kontrak di masa pandemi COVID-19 ini. Akibat hukum dari adanya renegosiasi adalah terjadinya restrukturisasi terhadap perjanjian tersebut dengan berdasarkan pada Undang-Undang Nomor 2 Tahun 2020 maupun Peraturan Otoritas Jasa Keuangan Nomor 11/POJK.03/2020.
Pengaruh Kualitas Pelayanan Fiskus dan Pengetahuan Wajib Pajak terhadap Tingkat Kepatuhan Wajib Pajak Pemilik Usaha Rumah Kos
Authors: Amelia Nurazhari  , Halimatusadiah Elly
Published: September 2023

Abstract. The purpose of this study was to determine the effect of the quality of fiscus services and taxpayer knowledge on the level of compliance of taxpayers of boarding house business owners. The number of samples used was 50 respondents with the sampling method being accidental sampling. The research data were analyzed using multiple linear regression. Based on the results of the analysis, this study shows that the quality of fiscal services has no significant effect and taxpayer knowledge has a positive and significant effect on taxpayer compliance in paying boarding house taxes.

Abstrak. Tujuan penelitian ini adalah untuk mengetahui pengaruh kualitas pelayanan fiskus dan pengetahuan wajib pajak terhadap tingkat kepatuhan wajib pajak pemilik usaha rumah kos. Jumlah sampel yag digunakan adalah sebanyak 50 responden dengan metode pengambilan sampel adalah accidental sampling. Data penelitian dianalisis dengan menggunakan regresi linear berganda. Berdasarkan hasil analisis, penelitian ini menunjukkan bahwa kualitas pelayanan fiskus tidak berpengaruh signifikan dan pengetahuan wajib pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak dalam membayar pajak rumah kos.
Pengaruh Fraud Diamond Terhadap Fraudulent Financial Statement
Authors: Moch Hilmi Silham  , Purnamasari Pupung , Nopi Hernawati
Published: September 2023

Abstract. With the increasingly complete implementation of components in financial reporting in Indonesia, there are still significant opportunities for management and other stakeholders to be involved in fraudulent activities in financial reporting. Therefore, this study aims to investigate the traces of fraud diamonds for the detection of fraud in financial reporting in industrial banking companies listed on the Indonesia Stock Exchange between 2018 and 2021. This research uses panel data regression methodology, using data consisting of a total of 120 samples. This study examines various variables, including the pressure variable put forward by the financial objectives proxy, as well as the rationalization variable put forward by the TATA proxy, which have a positive effect on the possibility of fraudulent financial reporting. However, the opportunity variable represented by the DBOUT proxy and the capability variable represented by the DCHANGE proxy are not proven to have an effect on the possibility of fraudulent financial reports.

Abstrak. Dengan semakin lengkapnya penerapan komponen dalam laporan keuangan di Indonesia, masih terdapat peluang yang signifikan bagi manajemen dan pemangku kepentingan lainnya untuk terlibat dalam aktivitas kecurangan dalam pelaporan keuangan. Pengujian ini dilakukan untuk mengetahui seberapa besar dampak fraud diamonds terhadap pendeteksian kecurangan pada pelaporan keuangan terhadap perusahaan industri perbankan yang ada diBursa Efek Indonesia ditahun 2018 sampai 2021. Penelitian ini menggunakan metode regresi data panel, menggunakan data yang terdiri dari total sebanyak 120 sampel. Penelitian ini mengkaji berbagai variabel, antara lain variabel tekanan yang diwakili oleh proksi financial target, serta variabel rasionalisasi yang diwakili oleh proksi TATA, berengaruh secara positif terhadap kemungkinan adanya pelaporan keuangan yang curang. Namun, variabel kesempatan yang diwakili oleh proksi DBOUT dan variabel kapabilitas yang diwakili oleh proksi DCHANGE tidak terbukti berpengaruh terhadap kemungkinan adanya laporan keuangan yang curang.
Pengaruh Biaya Kepatuhan dan Sanksi Administrasi terhadap Kepatuhan Wajib Pajak Usaha Mikro Kecil Menengah (UMKM)
Authors: Rd Endi Rizaldi Pratama  , Nunung Nurhayati
Published: September 2023

Abstract. This study aims to determine the effect of Compliance Fees and Administrative Sanctions on MSME Taxpayer Compliance at KPP Pratama Bandung Tegalega. The factors tested in this study are Compliance costs, Administrative Sanctions as independent variables, while MSME Taxpayer Compliance as the dependent variable. The method used in this research is Explanatory method. The sampling technique was carried out using saturated sampling method. The number of samples found was 61 people. Statistical analysis used through validity and reliability test, classic assumption test, multiple regression analysis test, correlation analysis analysis, coefficient of determination and hypothesis testing with F and t tests. The results showed that at KPP Pratama Bandung Tegalega, MSME taxpayer compliance costs were classified as high, administrative sanctions were good, taxpayer compliance was good, compliance fees had a significant effect on MSME taxpayer compliance and administrative sanctions had a significant effect on MSME taxpayer compliance. . Simultaneously it is known that Compliance Fees and Administrative Sanctions Have an Influence on MSME Taxpayer Compliance at KPP Pratama Bandung Tegalega.

Abstrak. Penelitian ini bertujuan untuk mengetahui Pengaruh Biaya Kepatuhan dan Sanksi Administrasi Terhadapa Kepatuhan Wajib Pajak UMKM di KPP Pratama Bandung Tegalega. Faktor yang diuji dalam peneltiian ini adalah Biaya Kepatuhan, Sanksi Administrasi sebagai variabel independen, sedangkan Kepatuhan Wajib Pajak UMKM sebagai variabel dependen. Metode yang digunakan dalam penelitian ini adalah metode Expalanatory. Teknik pengambilan sempel dilakukan dengan metode sampling jenuh. Jumlah sampel ditemukan sebanyak 61 orang. Analisis Statistik yang digunakan melalui uji validitas dan reliabilitas, uji asumsi klasik, uji analisis regresi berganda, analisis korelasi, analisis koefisien determinasi dan pengujian hipotesis dengan uji F dan t. Hasil penelitian diperoleh bahwa pada KPP Pratama Bandung Tegalega, Biaya Kepatuhan Wajib Pajak UMKM Tergolong Tinggi, Sanksi Administrasi tergolong baik, kepatuhan wajib pajak tergolong baik, Biaya Kepatuhan Berpengaruh Secara Signifikan Terhadap Kepatuhan Wajib Pajak UMKM dan Sanksi Administrasi Berpengaruh Secara Signifikan Terhadap Kepatuhan Wajib Pajak UMKM. Secara simultan diketahui bahwa Biaya Kepatuhan Dan Sanski Administrasi Memiliki  Pengaruh Terhadap Kepatuhan Wajib Pajak UMKM Di KPP Pratama Bandung Tegalega.
Pengaruh Arus Kas Operasi dan Laba Akuntansi terhadap Return Saham
Authors: Humaira Naura , Nurcholisah Kania
Published: September 2023

Abstract. Stock securities are strongly influenced by the amount of return stream that the company will receive in the future. In order for investment decisions to satisfy investors, it is necessary to analyze securities for efforts to determine reasonable security prices. This study aims to analyze and determine the effect of Operating Cash Flow and Accounting Profit on Stock Returns. The population in this study are manufacturing companies on the Stock Exchange in Indonesia for the 2019-2021 period. Sampling in the study using purposive sampling method. The total number of samples in this study were 24 food and beverage subsector companies. The research method used is secondary research. The dependent variable in this study is Stock Return. The independent variables in this study are Operating Cash Flow and Accounting Profit. For data analysis methods with panel data regression methods interpreted using Eviews 10. The results of this study indicate that Operating Cash Flow has a positive effect on Stock Returns on the IDX with a significant value of 0.0000 with a significant value of 32.4%. Accounting profit has a positive influence on Stock Returns on the IDX with a significant value of 0.0304 by contributing an influence on Stock Returns of 31.3%.

Keywords: Operating Cash Flow, Accounting Profit, Stock Return.

Abstrak. Sekuritas saham sangat dipengaruhi oleh besarnya aliran imbal hasil (return) yang akan diterima perusahaan di masa yang akan datang. Agar keputusan investasi dapat memuaskan investor, maka diperlukan adanya suatu analisis sekuritas untuk upaya melakukan penetapan harga sekuritas yang wajar. Penelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh Arus Kas Operasi dan Laba Akuntansi terhadap Return Saham. Populasi dalam penelitian ini adalah perusahaan manufaktur di Bursa Efek di Indonesia periode 2019-2021. Pengambilan sampel dalam penelitian menggunakan metode purposive sampling. Jumlah total sampel dalam penelitian ini adalah sebanyak 24 perusahaan subsektor makanan dan minuman. Metode penelitian yang digunakan adalah penelitian sekunder. Variabel dependen dalam penelitian ini adalah Return Saham. Variabel independen dalam penelitian ini adalah Arus Kas Operasi dan Laba Akuntansi. Untuk metode analisis data dengan metode regresi data panel yang diinterpretasi menggunakan Eviews 10. Hasil penelitian ini menunjukan bahwa Arus Kas Operasi mempunyai pengaruh positif terhadap Return Saham di BEI dengan nilai signifikan 0.0000 dengan nilai signifikan 32.4%. Laba akuntansi mempunyai pengaruh positif terhadap Return Saham di BEI dengan nilai signifikan 0.0304 dengan memberikan kontribusi pengaruh terhadap Return Saham sebesar 31.3%.

Kata Kunci: Arus Kas Operasi, Laba Akuntansi, Return Saham.
Pengaruh Persepsi Kontrol Perilaku, Norma Subjektif, dan Sikap Perilaku terhadap Tindakan Whistleblowing
Authors: Hilman Ferianto  , Pupung Purnamasari  , Rudy Hartanto
Published: September 2023

Abstract. Along with the many cases of fraud in the world of accounting in various companies, whistleblowing is a way to detect and prevent fraudulent practices or violations. However, becoming a whistleblower is not easy. It takes a strong courage and conviction to do it. This happens because a whistleblower is likely to experience acts of retaliation from several persons. Accounting students as prospective accountants need to prepare themselves from an early age to face the world of the accounting profession in the future. Accounting students need to understand whistleblowing as an effort to prevent fraud or unethical violations. The purpose of this research is to find out and test the perceptions of accounting students towards whistleblowing actions based on the Theory of Planned Behavior. The research method used in this study is a verification method with a quantitative approach. Source of data used in this research is primary data. The sampling technique used is non-probability by using purposive sampling. The hypothesis test used in this study is multiple regression analysis. The results of the hypothesis show that perceptions about behavioral control, subjective norms, and attitudes toward behavior influence accounting students to take whistle-blowing actions.

Abstrak. Seiring dengan banyaknya kasus kecurangan dalam dunia akuntansi di berbagai perusahaan, whistleblowing menjadi cara yang dilakukan untuk mendeteksi dan mencegah terjadinya praktik kecurangan atau pelanggaran. Meski demikian, untuk menjadi seorang whistleblower bukanlah hal yang mudah. Dibutuhkan sebuah keberanian dan keyakinan yang kuat untuk melakukannya. Hal tersebut terjadi dikarenakan seorang whistleblower kemungkinan akan mengalami tindak pembalasan dari beberapa oknum. Mahasiswa akuntansi sebagai seorang calon akuntan perlu untuk mempersiapkan diri sejak dini dalam menghadapi dunia profesi akuntan di kemudian hari. Mahasiswa akuntansi perlu memahami tindakan whistleblowing sebagai upaya dalam mencegah terjadinya kecurangan maupun pelanggaran tidak etis. Tujuan dari penelitian ini adalah untuk mengetahui dan menguji pengaruh persepsi kontrol perilaku, norma subjektif, dan sikap perilaku terhadap tindakan whistleblowing. Metode penelitian yang digunakan dalam penelitian ini adalah metode verifikatif dengan pendekatan kuantitatif. Sumber data yang digunakan dalam penelitian ini adalah data primer. Teknik pengambilan sampel yang digunakan adalah non-probability dengan menggunakan purposive sampling. Uji hipotesis yang digunakan dalam penelitian ini adalah analisis regresi berganda. Hasil hipotesis menunjukkan bahwa persepsi kontrol perilaku, norma subjektif, dan sikap perilaku berpengaruh terhadap mahasiswa akuntansi untuk melakukan tindakan whistleblowing.
Pengaruh Budaya Kerja terhadap Kinerja di Universitas Islam Membangun INABA
Authors: Rendi Mulyana Rahman
Published: September 2023

Abstract. This study aims to determine the effect of work culture on employee performance at the University of Indonesia Membangun. This research is categorized as a descriptive research and a quantitative approach with an instrument in the form of a questionnaire. The population in this study were 40 employees. Sampling using simple random sampling. Collecting data using questionnaires and observation. Test the validity of the instrument using the Pearson product moment while testing the reliability with Cronbanch Alpha with the help of SPSS. Measuring tools proved to be valid and reliable for research instruments. Test the hypothesis of this study using a simple linear regression analysis. The results of the study proved: Work culture has a significant positive effect on employee performance with a value of 3,909 and sig 0.000 with a result of R² = 0.287. This means that simultaneous work culture influences performance by 28.7% while the remaining 71.3% is influenced by other factors not included in this study.

Abstrak. Penelitian ini bertujuan untuk mengetahui Pengaruh Budaya kerja Terhadap Kinerja Karyawan Universitas Indonesia membangun. Penelitian ini dikategorikan sebagai penelitian deskriptif dan pendekatan kuantitatif dengan instrument berupa kuesioner. Populasi dalam penelitian ini adalah karyawan sebanyak 40 orang. Pengambilan sampel dengan menggunakan simple random sampling. Pengumpulan data menggunakan kuesioner dan observasi. Uji validitas instrument dengan menggunakan product moment pearson sedangkan uji reabilitas dengan cronbanch Alpha dengan bantuan SPSS. Alat ukur terbukti valid dan reliable untuk instrument penelitian. Uji hipotesis penelitian ini menggunakan analisis regresi linier sederhana. Hasil penelitian terbukti : Budaya kerja berpengaruh positif signifikan terhadap Kinerja karyawan dengan nilai 3.909 dan sig 0,000 dengan hasil R² = 0.287. Hal ini berarti Budaya kerja simultan dalam memberikan pengaruh terhadap Kinerja sebesar 28.7% sedangkan sisanya 71.3% dipengaruhi oleh faktor lain yang tidak termasuk dalam penelitian ini.