bluuebunny/crossref_metadata_2025_split huggingface dataset:
Uqubat Denda Emas Murni dalam Qanun Jinayat
Authors: Armanda Firdaus , Abbas Syahrizal 
Published: March 2020

Penelitian ini bertujuan untuk mengetahui mengapa qanun jinayat menggunakan emas murni sebagai standar dalam jarimah maisir dan uqubat denda terhadap pelaku jinayat. Selain itu, apa menjadi dasar filosofis, yuridis, dan sosiologis bagi penentuan standar uqubat denda terhadap pelaku jinayat. Metode penelitian yang digunakan adalah metode deskriptif-kualitatif. Hasil penelitian menunjukkan bahwa uqubat emas murni yang terdapat dalam Qanun Jinayat tidak terlepas dari sejarah masyarakat Aceh yang kental dengan nilai keislaman, sehingga uqubat emas murni yang dikenal dalam Islam diambil juga dalam qanun. Terdapat tiga faktor yang mempengaruhi penetapan uqubat emas murni yang terdapat dalam qanun Aceh, yaitu faktor filosofis, yuridis, dan sosiologis. Pure Gold Uqubat In Jinayat Qanun This study aims to find out why the qanun Jinayat uses pure gold as the standard in jarimah maisir and uqubat (fines) against perpetrators of jinayat. Moreover, what is philosophical, juriditical, and sociological basis for determining the uqubat standard for fines for jinayat perpetrators. The research method used is descriptive-qualitative method. The results showed that pure gold uqubat contained in jinayat qanun is inseparable from the history of the Achenese which is thick with islamic values, so the pure gold uqubat is also taken from qanun. There are three factors that influece the establishment of pure gold uqubat stipulate in Aceh qanun, namely philosophical, juridical, and sociological factors.
Program Penelitian Paus oleh Jepang Ditinjau dari International Convention for the Regulation of Whaling
Authors: Nova Farah Elsa 
Published: March 2020

Penelitian ini bertujuan mengkaji penelitian terhadap Paus oleh Jepang dengan mengacu pada Internasional Convention for the Regulation of Whaling. Pasal VIII ICRW telah menimbulkan interpretasi yang berbeda dimana adanya celah terhadap isi pasal konvensi ICRW terkait pelegalan perburuan paus untuk kepentingan ilmiah. ICJ memutuskan bahwa Jepang harus menghentikan pelaksanaan penelitian ilmiahnya karena terbukti melanggar ketentuan dalam Pasal VIII ICRW. Namun, putusan tersebut tidak menghentikan perburuan paus yang dilakukan oleh Jepang. Pada tahun 2014 Jepang mengajukan kembali proposal program penelitian baru yang menimbulkan banyak pertentangan dari negara anggota anti whaling. Dengan menggunakan metode yuridis normatif, penelitian ini menggunakan pendekatan kasus, menemukan bahwa melalui pendekatan tekstual ICJ menafsirkan pasal VII ICRW dengan mempertimbangkan unsur-unsur rancangan dan pelaksanaan program itu wajar dalam kaitannya dengan tujuan ilmiah atau tidak. Sampai saat ini IWC terus melaporkan bahwa pelaksanaan program penelitian Jepang yang baru masih dalam hal yang wajar sehubungan dengan tujuan penelitiannya. The Scientific Whale Research Program by Japan Under the International Convention for the Regulation of Whaling This study aims to examine the research on whales by Japan with reference to the International Convention for the Regulation of Whaling. Article VIII ICRW has led to different interpretations where there is a gap in the contents of the ICRW convention articles related to legalizing whaling for scientific purposes. The ICJ decided that Japan should stop carrying out its scientific research because it was proven to violate the provisions in Article VIII of the ICRW. However, the ruling did not stop whaling by the Japanese. In 2014 Japan resubmitted a new research program proposal which caused much opposition from anti-whaling member countries. Using a normative juridical method, this research uses a case study approach, finding that through the textual approach ICJ interprets Article VII of the ICRW by considering the elements of program design and implementation that are reasonable in relation to scientific objectives or not. Until now the IWC continues to report that the implementation of the new Japanese research program is still in reasonable terms with respect to its research objectives.
Peran Advokat dalam Penegakan Hukum Terorisme dengan Pendekatan Hukum Transendental
Authors: Spaltani Bita Gadsia 
Published: March 2020

Tujuan penulisan ini adalah mengkaji penegakan hukum terorisme di Indonesia terkait peran advokat, dengan menggunakan pendekatan hukum transendental. Pendekatan yang digunakan adalah nondoktrinal (socio-legal research), yang menjelaskan hukum tidak hanya dari sudut pandang konsepsi abstrak-normatif, namun juga melihat keberlakuan hukum di masyarakat. Metode penulisan dalam penelitian ini meng-gunakan pendekatan teori hukum dan filsafat. Hasil penelitian menunjukkan bahwa berdasarkan data dalam kurun waktu 13 tahun, polisi berhasil melakukan penangkapan teroris sebanyak 850 orang. Data tersebut menunjukkan keseriusan pemerintah Indonesia dalam menegakkan hukum terorisme. Namun nampaknya, dalam beberapa kasus menunjukkan ketidakjelasan prosedur penanganan terhadap pelaku atau terduga terorisme, sehingga menimbulkan kontroversi termasuk dari sisi kemanusiaan. Dalam penegakan hukum, advokat sebagai penegak hukum memegang peran penting, dimana dari sisi kemanusiaan, terduga kasus terorisme penting diperhatikan proses penegakan hukumnya. The Role of Advocates in the Enforcement of Terrorism Law by Transcendental Legal Approach This study aims to examine the enforcement of terrorism law in Indonesia in relation to the role of advocates by using transcendental legal approach. The approach used is nondoctrinal (socio-legal research), which explains the law not only from the perspective of abstract-normative conceptions, but also looks at the validity of law in society. The writing method in this study uses a legal theory and philosophy approach. The results showed that based on data within a period of 13 years, the police managed to arrest terrorists totaling 850 people. The data shows the seriousness of the Indonesian government in enforcing terrorism laws. However, it seems that in some cases the procedure of handling perpetrators or terrorism suspects is unclear causing controversies including from the human right perspective. In law enforcement, advocates as law enforcers play an important role where in terms of humanity, for terrorism suspected are important to pay attention to their law enforcement processes.
Perbandingan Prosedur Perkawinan Adat Baduy dengan Kompilasi Hukum Islam
Authors: Muslih Muhamad 
Published: March 2020

Penelitian ini bertujuan untuk membandingkan perkawinan masyarakat Baduy (baik Baduy Dalam, Baduy Luar, maupun Baduy Muslim) dengan perkawinan yang diatur dalam Kompilasi Hukum Islam. Penelitian ini juga menjelaskan tentang perlunya pembentukan peraturan daerah yang berkaitan dengan prosedur perkawinan bagi masyarakat Baduy dalam rangka mendukung kelestarian hukum adat Baduy, seperti peraturan daerah yang telah ada sebelumnya (Peraturan Daerah Kabupaten Lebak No. 32 Tahun 2001 tentang Perlindungan Atas Hak Ulayat Masyarakat Baduy). Penelitian ini menggunakan metode penelitian normatif, dengan studi terhadap bahan hukum. Hasil dari penelitian ini menunjukkan bahwa terdapat banyak perbedaan antara perkawinan masyarakat Baduy dengan perkawinan yang diatur dalam Kompilasi Hukum Islam, seperti masyarakat Baduy tidak mengenal poligami, tidak mengenal perceraian, melakukan pernikahan dini, dan lain-lain. Padahal Kompilasi Hukum Islam telah mengatur poligami, perceraian, dan batas umur menikah. Karena masyarakat Baduy semakin lama-semakin banyak keturunannya, maka peraturan daerah yang mengatur perkawinan Baduy pun harus segera dibentuk sesuai dengan hukum adat Baduy dan Kompilasi Hukum Islam (bagi Baduy Muslim). The Comparison of Marriage Procedures Between Baduy and Kompilasi Hukum Islam This study aims to compare between the marriages in the Baduy community (Inner Baduy, Outer Baduy, and Muslim Baduy) and marriages arranged by the Compilation of Islamic Law. This study also examine the need for the establishment of a Regional Regulation relate to marriage procedures in the Baduy community in order to support the preservation of Baduy customary law (such as the pre-existing Regional Regulation namely Lebak District Regulation No. 32 of 2001 concerning Protection of the Customary Rights of the Baduy). This study uses normative methods. The results indicate that there are many differences between Baduy marriages and marriages arranged in the Compilation of Islamic Law such as Baduy people never do a polygamy, divorce, early marriage, and others. Though Compilation of Islamic Law has regulated polygamy, divorce, and the age limit for marriage. In addition, because the Baduy community is getting more and more offspring, as aresult it needs the Regional Regulation governing Baduy marriages in accordance with the Baduy Customary Law and Compilation of Islamic Law (for Muslim Baduy).
Pengaruh Kualitas Laporan Keuangan Terhadap Efisiensi Investasi
Authors: Putra Gede Diatmika , Damayanthi I Gst Ayu Eka 
Published: March 2020

The aim of this research is to determine how the quality of financial reports on underinvestment and overinvestment conditions are affected. The research was conducted on mining companies listed in the Indonesian Stock Exchange in 2017. The number of samples on this research is 38 companies. The method of data collection used is non-technical sampling method with purposisive sampling. The analysis of the data analysis used is descriptive statistical analysis, model feasibility, multi-logistics regression analysis, and Walid statistics test. The analysis found that the quality of financial reports is negative in underinvestment and overinvestment conditions. The company's high quality financial report would result in a decrease in company probants that experienced underinvestment conditions compared to the company's probability in normal investment conditions. The quality of good financial reports can improve monitoring function for shareholders in monitoring investment decisions made by managers to avoid overinvestment conditions.Keywords: Investment efficiency, unverinvestment, overinvestment, the quality of financial report.
Pengaruh Pemahaman Kode Etik Akuntan, Kecerdasan Emosional, dan Religiusitas terhadap Perilaku Etis Mahasiswa Akuntansi
Authors: Wiguna I Komang Raditya , Suryanawa I Ketut 
Published: March 2020

The purpose of this study was to determine the effect of Understanding the Code of Ethics of Accountants, Emotional Intelligence, and Religiosity on Ethical Behavior of Accounting Students. This study uses multiple linear regression analysis techniques. In determining the sample of this study using Slovin formula. From the calculation results, it was found that the sample amounted to at least 75 respondents who were active students of the class of 2015 and had taken auditing courses 1. The type of data used in this study is quantitative data, in the form of answers from respondents stated in the form of numbers from the questionnaire was measured using a Likert scale. The results of the analysis show that the understanding of the accountant's code of ethics, emotional intelligence, and religiosity positively influences the ethical behavior of accounting students.Keywords: Understanding of the accountant's code of ethics, emotional intelligence, religiosity, ethical behavior.
Ukuran Perusahaan, Nilai Perusahaan, dan Pengungkapan CSR terhadap Manajemen Risiko dengan Good Corporate Governance sebagai Pemoderasi
Authors: Suryanata Kadek Budi , Hermanto Hermanto , Pituringsih Endar 
Published: March 2020

The research aims to analyze the effect of firm size, firm value, and Corporate Social Responsibility (CSR) disclosure on risk management with Good Corporate Governance (GCG) as a moderating variable. The research population of manufacturing companies was listed on the Indonesia Stock Exchange in 2016-2018 which revealed annual reports and CSR reports. Samples determined by purposive sampling obtained 369 samples. The data analysis tool uses Partial Least Square (PLS). The research findings show that firm size and CSR disclosure have a significant positive effect on risk management and GCG is able to moderate the interaction of CSR and GCG disclosure on risk management. The implication of this research can be useful as a consideration for companies in making adequate policies to improve the quality of corporate risk management in order to minimize risks that threaten the firm.
Keywords : Firm Size, Firm Value, CSR Disclosure, GCG, Risk Management.
Pengaruh Religiusitas, Pelayanan Fiskus dan Sanksi Pajak pada Kepatuhan Wajib Pajak Orang Pribadi
Authors: Dwi Purwadi Made Okvan , Setiawan Putu Ery 
Published: March 2020

Increased tax revenue is based on several important factors, one of which is tax compliance. Religiosity, tax services and tax sanctions are some of the factors that influence tax compliance. Knowing the influence between religiosity, tax authorities, and tax sanctions on individual taxpayer compliance is the aim of this study, with the South Badung KPP as the research location. Determined as many as 100 respondents who are WPOPs registered at KPP Pratama Badung as the research sample. Samples were determined by convenience sampling method and data obtained were analyzed using multiple linear regression analysis. Based on the results of the study it was found that religiosity, tax authorities services, and tax sanctions each had a positive influence on individual taxpayer compliance at the South Badung Tax Office.
Keywords : Religiosity, ministry of fiscal, tax sanctions, taxpayer compliance.
Pengaruh Stress Kerja Dan Emotional Intelligence Terhadap Turnover Intention Internal Auditor
Authors: Hermawan Prasetya Hardi , Ariyanto Dodik 
Published: March 2020

The purpose of the study was to analyze work stress and emotional intelligence on the turnover of the intention of internal auditors at PT Bank BRI. The study was conducted in 29 offices at PT Bank BRI Bali-Nusra Region in 2019. The auditor's research respondents were 107. Complementary techniques with saturated sample methods. Data collection was carried out by distributing questionnaires and returning data as many as 96 auditors. Data was tested by multiple linear regression analysis techniques. Based on the results of the analysis, the work stress variable has a significant effect on the auditor's internal turnover intention at PT Bank BRI Denpasar Regional Office with a significance value of 0.000 <0.05, H1 is accepted. Emotional intelligence has a significant effect on internal auditor turnover intention at PT Bank BRI Denpasar Regional Office with a significance value of 0.004 <0.05, H1 is accepted.
Keywords : Stress Of Work; Emotional Intelligence; Turnover Intention.
Pengaruh Kepemimpinan, Kompensasi dan Laba pada Kepuasan Kerja Karyawan PT. Bank Bukopin Tbk. Cabang Denpasar
Authors: Utama Made Dwi Pradipta , Ratna Sari Maria M. 
Published: March 2020

Job satisfaction is an individual positive attitude in general towards his/her job. In order for the employee to have high job satisfaction, an organization needs to take attention factors which influencing job satisfaction. The research aims to find out the impact of leadership and compensation towards employee’s job satisfaction. In addition also to find out the bigger or stronger impact from both variables towards employee’s job satisfaction. The research was conducted at PT. Bank Bukopin (Persero) Tbk. branch of Denpasar. Amount of sample taken was 89 employees with data collection method was carried out by using questionnaire.
Keywords : Impact of Leadership, Compensation, Profit, Job Satisfaction.
Peran Persepsi Dalam Memediasi Pengaruh Marketing Mix pada Niat Beli Wisatawan di Bali Zoo
Authors: Respati Ni Nyoman Rsi , Aksari Ni Made Asti 
Published: March 2020

This study aims to determine the role of perception in mediating the effect of marketing mix on purchase intention. It is important for business people whom engaged in the tourism industry to offering the right product. This research is located at Bali Zoo Gianyar,Bali. The population were foreign and domestic tourists who visited Bali Zoo. From the sampling process, 200 respondents completed the questionnaire completely. The sampling technique used was random sampling method. This study uses path analysis techniques to find the direct and indirect effects of independent variables on the dependent variable. To obtain data and measure research indicators using a questionnaire instrument and measured by a Likert scale. The result of this study shows that perception plays an important role in influencing purchase intention. Marketing mix and perception become factors influences purchase intention. This needs to be taken into account by the management of Bali Zoo.
Keywords : Marketing Mix; Perception; Purchase Intention.
Pengaruh Financial Distress dan Good Corporate Governance pada Praktik Tax Avoidance
Authors: Cita I Gede Ambara , Supadmi Ni Luh 
Published: March 2020

Efforts to minimize tax payments from nominal should be legally called tax avoidance. This study aims to examine the effect of financial distress and good corporate governance on tax avoidance that is proxied by the cash effective tax rate (CETR). This research was conducted in the consumer goods sector companies listed on the Indonesia Stock Exchange in 2013-2017. Determination of the number of samples using purposive sampling method and obtained a sample of 105 samples. Data were analyzed using multiple linear regression analysis. Based on the results of the analysis found financial distress has a negative effect on tax avoidance, institutional ownership has a positive effect on tax avoidance, independent commissioners have a positive effect on tax avoidance, and audit committees have a positive effect on tax avoidance.
Keywords : Financial Distress; Institutional Ownership; Independent Commissioner; Audit Committee; Tax Avoidance.
Prediksi Kebangkrutan Menggunakan Model Grover, Zmijewski, & Altman Pada LPD di Kabupaten Gianyar Tahun 2013-2017
Authors: Dewi Ida Ayu Pradnyandhari , Ramantha I Wayan 
Published: March 2020

LPDs throughout the Gianyar Regency have assets of Rp. 3.6 trillion, but from 2013 to 2017 there were 41 non-operating. This study uses other alternatives besides CAMEL and determines which model has the accuracy between the grover, zmijewski and altman models in predicting LPD bankruptcy. The results showed that in 2013, 2014, and 2016 there were 2 LPDs and in 2015 and 2017 there were 1 LPDs that were predictet bankrupt using the grover model. In 2013 there were 78 LPDs, in 2014 and 2017 there were 76 LPDs and in 2016 there were 77 LPDs that were predicted bankrupt using the zmijewski model. In 2013-2017 there were not LPDs that were predicted bankrupt using the altman model. The most accurate model that can be used in predicting bankruptcy by comparing management ratings on CAMEL is the altman model with an average percentage accuracy of 91.87%.
Keywords: Bankruptcy; Grover Model; Zmijewski Model; Altman Model.
Pengaruh Komite Audit dan Kualitas Auditor Eksternal Terhadap Praktik Manajemen Laba Perusahaan Dengan Kepemilikan Keluarga Sebagai Variabel Pemoderasi
Authors: Natsir Mohammad , Badera I Dewa Nyoman 
Published: March 2020

Penelitian ini bertujuan untuk menemukan bukti empiris mengenai pengaruh komite audit dan kualitas auditor eksternal yang di mediasi oleh kepemilikan keluarga pada praktik manajemen laba yang terjadi pada perusahaan. Penelitian ini dilakukan pada seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dengan periode 5 tahun yaitu periode 2012-2016. Sampel penelitian ini berjumlah 47 perusahaan dengan jumlah pengamatan sebanyak 235 sampel. Hasil penelitian ini adalah komite audit dan kualitas auditor eksternal berpengaruh negatif signifikan pada manajemen laba, kepemilikan keluarga berpengaruh positif signifikan pada manajemen laba, kepemilikan keluarga tidak mampu memoderasi pengaruh komite audit pada praktik manajemen laba perusahaan, dan kepemilikan keluarga memperlemah pengaruh kualitas auditor eksternal pada manajemen laba.
manajemen laba; komite audit; kualitas auditor eksternal; struktur kepemilikan keluarga
Pengaruh Tingkat Hutang, Fee Audit, dan Konsentrasi Pasar Pada Persistensi Laba
Authors: Mahendra Made Edi , Sadha Suardikha I Made 
Published: March 2020

This study aims to determine whether the level of debt, audit fees, and market concentration affect earnings persistence. This research was conducted on transportation companies listed on the Indonesian stock exchange from 2014 to 2017. The number of samples taken as many as 9 companies using non-probability sampling method with purposive sampling technique. The analysis technique used is multiple linear regression. Based on the results of the analysis found that the level of debt, audit fees, and market concentration has a positive effect on earnings persistence.Keywords: Debt Levels; Audit Fees; Market Concentration; Earnings Persistence.
Analisis Faktor-Faktor yang Mempengaruhi CSR Disclosure Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2016-2018
Authors: Utamie Dara Nida , Akram Akram , Nugraha Ardana Putra I Nyoman 
Published: March 2020

The research aims to analyze the Audit Committee, Profitability, Company Size and Leverage on CSR Disclosure. The study population is manufacturing companies listed on the Stock Exchange in 2016-2018 which reveal annual reports and CSR reports. The sample was determined by purposive sampling and 342 observations were obtained. Research data were analyzed using multiple linear regression methods. The research findings show that the Audit Committee, Profitability and Company Size have a positive and significant effect on Corporate Social Responsibility Disclosure, while leverage has a negative and not significant effect on CSR. The implication of this research is that CSR needs to be made as one of the company's long-term strategic tools which in turn can benefit stakeholders so that it can be considered by investors in making decisions.Keywords: Audit Committee; Profitability; Company Size; Leverage; CSR Disclosure
Penerimaan Sistem Informasi Berbasis Teknologi oleh Karyawan PT. Merry’s Tour and Travel Menggunakan Aplikasi Quickbooks
Authors: Riani Ni Wayan Desi , Rasmini Ni Ketut 
Published: March 2020

This research is intended to find out how the employee acceptance of the QuickBooks application system tested by Merry's Tour and Travel by using the Technology Acceptance Model (TAM). This study uses a population of all management and employees of Merry’s Tour and Travel. Determination of samples usingpurposive sampling techniques and the samples that met the criteria was 34 respondents. The data collection method uses a survey method with a questionnaire. Data were analyzed using Structural Equation Model (SEM), namely Partial Least Square (PLS). Based on the results of the analysis found that the variables of top management commitment, selft-efficacy, and perceived usefulness affect the acceptance of the QuickBooks information system at PT. Merry’s Tour and Travel. This indicates that the process of transition from manual systems to QuickBooks information systems cannot be fully explained by the Technology Acceptance Model.
Keywords: Perceived Ease Of Use; Perceived Usefulness; Attitude Toward Using; Behavioral Intension To Use; Technology Acceptancemodel (TAM).