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All Journal LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Jurnal Manajemen Pembangunan Daerah Syntax Idea Jurnal Darma Agung Jurnal Ekonomika Dan Bisnis Audi Et AP : Jurnal Penelitian Hukum VIVA THEMIS- Jurnal Ilmu Hukum dan Humaniora Al-Istinbath: Jurnal Hukum Islam Worksheet : Jurnal Akuntansi Journal of Artificial Intelligence and Digital Business International Journal of Economic, Technology and Social Sciences (Injects) Jurnal Pro Justitia (JPJ) Media Akuntansi Perpajakan AHSAN: Jurnal Dakwah dan Komunikasi Rechtsvinding Jurnal Ilmu Komunikasi
Januri, Januri
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IMPLEMENTASI PERATURAN LKPP NO 4 TAHUN 2024 TENTANG PELAKSANAAN PENGADAAN BARANG/JASA PEMERINTAH MELALUI PENYEDIA DALAM MEWUJUDKAN PRINSIP GOOD GOVERNANCE Pratama, Satrya Surya; Januri, Januri; Rusjana, Muhammad
Audi Et AP : Jurnal Penelitian Hukum Vol 4, No 01 (2025): Audi Et AP : Jurnal Penelitian Hukum
Publisher : Universitas Sang Bumi Ruwa Jurai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24967/jaeap.v4i01.3856

Abstract

Tujuan penelitian ini adalah untuk menganalisis penerapan Peraturan Lembaga Kebijakan Pengadaan Barang/Jasa Pemerintah (LKPP) Nomor 4 Tahun 2024 dalam mewujudkan prinsip good governance di Indonesia. Penelitian ini mengidentifikasi bagaimana peraturan ini diterapkan dalam pengadaan barang/jasa pemerintah dan dampaknya terhadap prinsip transparansi, akuntabilitas, dan partisipasi publik. Pendekatan yang digunakan adalah kualitatif dengan metode studi kasus, di mana data diperoleh melalui wawancara dengan pejabat pemerintah terkait, serta kajian dokumen dan observasi lapangan. Hasil penelitian menunjukkan bahwa meskipun peraturan ini berpotensi meningkatkan good governance dengan mengurangi praktik korupsi dan meningkatkan transparansi, tantangan dalam implementasinya masih ada, seperti keterbatasan pemahaman dan sumber daya manusia yang memadai.
Pengaruh Partisipasi Anggaran, Sistem Pelaporan Terhadap Implementasi Akuntansi Pertanggungjawaban Dengan Komitmen Organisasi Sebagai Variabel Moderating PT. Perkebunan Nusantara IV Medan Nasution, Affrina; Januri, Januri; Sari, Maya
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 6 (2024): November - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i6.2208

Abstract

This study aims to analyze the influence of human resource (HR) competence and the Regional Government Information System (SIPD) on the implementation of performance-based budgeting at the UPT Puskesmas of the Medan City Health Office. In addition, this study also looks at how organizational commitment moderates the influence of HR competence and SIPD on the implementation of the budget. The method used is a quantitative associative approach with a Likert Scale-based questionnaire instrument. The research sample consisted of 123 respondents including the Head of the Puskesmas, Technical Activity Implementation Officers (PPTK), and Head of Administration (KTU) from 41 UPT Puskesmas in Medan City. The analysis was carried out using the Structural Equation Modeling (SEM) method with the help of SmartPLS.3 software. The results of the study indicate that HR competence and SIPD effectiveness have a significant effect on the implementation of performance-based budgeting. Organizational commitment has also been shown to moderate this influence, strengthening the relationship between HR competence, SIPD effectiveness, and budget implementation. This finding is important for improving budget management in the health sector.
FINANCIAL MANAGEMENT ANALYSIS: THE ROLE OF MANAGEMENT ACCOUNTING INFORMATION SYSTEMS WITH ENVIRONMENTAL UNCERTAINTY AS A MODERATING VARIABLE januri, januri; Firza Alpi, M
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 6 No. 1 (2025): Mei 2025
Publisher : CERED Indonesia Institute

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Abstract

Based on the research results, it was concluded that the Management Accounting Information System has a positive and significant influence on Financial Management Performance in Hospitals throughout Medan City, meaning that whenThe company increases the implementation of a good Management Accounting Information System, it will improve Financial Management Performance, System, Environmental Uncertainty has a positive and significant effect in moderating the influence of the Management Accounting Information System on Financial Management Performance in Hospitals throughout Medan City, meaning that when the company increases the provision of compensation plus the implementation of good Environmental Uncertainty, it will improve Financial Management Performance and Environmental Uncertainty has a positive and significant effect in moderating.
Penerapan Prinsip Good Governance Pejabat Daerah Dalam Proses Perizinan Pratama, Satrya Surya; Januri, Januri; Rusjana, Muhamad; Yusnandi, Yudi; Kartadinata, Andriansyah
VIVA THEMIS Vol 8, No 2 (2025): VIVA THEMIS
Publisher : Universitas Sang Bumi Ruwa Jurai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24967/vt.v8i2.4369

Abstract

Good Governance is a concept that has evolved in line with demands for bureaucratic reform in Indonesia. This article aims to examine in more depth the authority of regional officials regarding licensing and how licensing can be managed as a concrete manifestation of the implementation of Good Governance principles. This research uses a normative juridical approach, namely by reviewing/analyzing secondary data in the form of legal materials, particularly primary and secondary legal materials. In the context of implementing Good Governance, licensing management is not merely an administrative task but also an instrument for creating a government that is transparent, accountable, participatory, and responsive to public needs. However, challenges in licensing management remain a major obstacle. Complicated bureaucracy, corrupt practices, a lack of transparency, and minimal public participation often hamper the effectiveness of the licensing process
Analisis Pertanggungjawaban Pelaku Tindak Pidana Penggelapan Pajak (Studi Putusan Nomor: 10/Pid.Sus/2022/PN.Kbu) Abadi, Nikmat; Delta, Ria; Januri, Januri
VIVA THEMIS Vol 8, No 2 (2025): VIVA THEMIS
Publisher : Universitas Sang Bumi Ruwa Jurai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24967/vt.v8i2.4235

Abstract

This study aims to analyze the legal accountability of perpetrators of tax evasion crimes as stated in Decision Number 10/Pid.Sus/2022/PN.Kbu and examine the judges' considerations in rendering the verdict. The research employs a normative juridical and empirical juridical approach, utilizing primary and secondary data, including primary, secondary, and tertiary legal materials. Data collection was conducted through literature studies and field studies using interviews with Public Prosecutors at the North Lampung District Attorney's Office, selected through purposive sampling. The collected data were analyzed qualitatively using a descriptive approach with inductive reasoning. The findings indicate that the defendant in Decision Number 10/Pid.Sus/2022/PN.Kbu was legally and convincingly proven guilty of violating Article 39 Paragraph (1) letter i of Law Number 6 of 1983 jo. Law Number 16 of 2009, resulting in a sentence of 1 year and 8 months of imprisonment and a fine amounting to twice the unpaid tax. The judges' considerations in reaching the verdict were based on the presented evidence, witness and expert testimonies, as well as aggravating and mitigating factors
Intercultural Communication: A Study of Normativity and Historicity from a Literature Review Perspective anshori, Muhammad; Januri, Januri; Alfazri, M.; Ristiyani, Dian Yuly
Ahsan: Jurnal Dakwah dan Komunikasi Vol 4 No 1 (2025)
Publisher : Program Studi Manajemen Dakwah Fakultas Ushuluddin Adab dan Dakwah IAIN Manado

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Abstract

This study is a comprehensive literature review that examines the dynamics of intercultural communication in Indonesia based on previous studies. The research focuses on two main aspects, namely normativity and historicity. Normativity encompasses the values and social norms that shape patterns of cross-cultural communication, such as customs, speaking etiquette, and social hierarchy. Meanwhile, historicity refers to the historical background that shapes relations between ethnic, religious, and regional groups, including the influence of colonialism, migration, and government policies in shaping Indonesia's multicultural landscape. Data was obtained from 15 primary and secondary sources, including nationally indexed journal articles, academic books, and official reports from international institutions such as UNESCO and the World Bank. The results of the study indicate that intercultural communication in Indonesia is greatly influenced by factors such as language, religious beliefs, social perceptions, and the complex history of interactions between groups. Tensions and harmony in communication often stem from individuals' lack of readiness to understand cultural differences. Therefore, effective communication strategies must include cultural adaptation, strengthening attitudes of tolerance, and improving cultural literacy through education and the media. This study recommends integrating an intercultural approach into education and communication training curricula to build an inclusive and mutually respectful society. These findings provide important contributions to the development of social policies and communication practices amid Indonesia's dynamic cultural diversity.
ASPEK YURIDIS PENERAPAN TINDAK PIDANA PENADAHAN PASAL 480 KE-2 KUHP DI ERA MODERN Januri, Januri; Purwanti, Yuli; Rachman, Fathur; Diwirya, Irwan Jaya
Audi Et AP : Jurnal Penelitian Hukum Vol 3, No 01 (2024): Audi Et AP : Jurnal Penelitian Hukum
Publisher : Universitas Sang Bumi Ruwa Jurai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24967/jaeap.v3i01.2860

Abstract

: Di era modern ini tindak pidana penadahan terus tetap terjadi. Akan tetapi sampai saat ini masih saja ada masyarakat yang tidak mengetahui dan memahami tentang tindak pidana penadahan tersebut. Bahkan selama ini masyarakat hanya mengetahui penadahan hanyalah orang yang membeli barang hasil curian saja. Masyarakat tidak memahami jika penadahan tersebut luas raung lingkupnya termasuk menujukkan tempat menjual barang hasil curian, menujukkan orang yang akan membeli barang hasil curian, menerima uang dari hasil menjual barang curian. Pendekatan masalah dengan menggunakan studi normatif dengan meliahat bagaiaman peraturan perundang-undangan dalam kaitannya dengan tinjauan yurids pasal 480 ke – 2 KUHP Tentang Tindak Pidana Penadahan pada era modern. Pengumpulan data dengan melalui studi kepustakaan dan studi dokumen, guna menggali dan mendapatkan bahan-bahan penelitian. Studi dokumen untuk mendapatkan data dari informasi dari berbagai peraturan yang relevan. Seseorang dapat dikatan telah melakukan tindak piadahan penggelapan apa bila telah menenuhi unsur melanggar ketentuan Pasal 480 Kitab Undang-Undang Hukum Pidana (KUHP) menyatakan bahwa penadahan yaitu “barangsiapa dengan sengaja menarik keuntungan dar hasil sesuatu benda yang diketahui atau sepatutnya harus diduga bahwa diperoleh dari kejahatan”. Oleh karena itu, pelaku dipidana karena perbuatannya telah menehi seluruh unsur Pasal 480 KUHP. Di era perkembangan saat ini tindak pidana penadahan akan tetap ada terlebih lagi tindak pidana pencurian baik kendaraan bermotor, alat-alat elektronik, telpon genggam dan lain sebagainya sering terjadi. Karena memang karakteristik dari tindak pidana penadahan ini karena adanya tindak pidana pendahulu yaitu tindak pidana pencurian.
ANALISIS PENERAPAN AKUNTANSI PAJAK PERTAMBAHAN NILAI (PPN) PADA PT. PERKEBUNAN NUSANTARA IV MEDAN Januri, Januri
Media Akuntansi Perpajakan Vol 2, No 2 (2017): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v2i2.1092

Abstract

PT. Perkebunan Nusantara IV merupakan suatu perusahaan yang bergerak dibidang agroindustri .PT. Perkebunan Nusantara IV Medan merupakan PKP yang wajib mencatat semua jumlah harga perolehan dan penyerahan BKP terutama untuk menerapkan akuntansi PPN. Adapun tujuan penulis dalam penelitian ini adalah untuk mengetahui apakah PT. Perkebunan Nusantara IV Medan telah menerapkan akuntansi Pajak Pertambahan Nilai (PPN) sesuai dengan Undang – undang Nomor 42 Tahun 2009 mengenai Pajak Pertambahan Nilai (PPN). Dalam penulisan ini, penulisan menggunakan metode deskriptif yaitu mengumpulkan data –data yang diperlukan yang berasal dari perusahaan dan kemudian menguraikan dan menjelaskan tentang Akuntansi Pajak Pertambahan Nilai pada PT. Perkebunan Nusantara IV Medan. Dalam penelitian ini adalah data Laporan Laba Rugi.  Penelitian ini adalah data – data PPN Tahun 2014 dan 2015 baik dalam pencatatan maupun penghitungan pada PT. Perkebunan Nusantara IV Medan. Sedangkan teknik pengumpulan data yang digunakan yaitu teknik dokumentasi. Hasil dari penelitian ini ditemukan adanya beberapa faktor yang dapat menyebabkan berbedanya jumlah Penjualan Lokal. Dan dari segi Penerapan Akuntansi Pajak Pertambahan Nilai pada PT. Perkebunan Nusantara IV Medan masih belum baik dikarenakan masih adanya perbedaan pencatatan PPN yang terhutang. Kata Kunci : Akuntansi Pajak,pertambahan Nilai
DAMPAK “BEDOL DESO” TERHADAP MEDIA DAKWAH PENDEKATAN KOMUNIKASI BUDAYA DI DESA GIRI PURNO, TEBO, JAMBI anshori, muhammad; januri, januri; rosyidi, Andri
INTERCODE Vol 4, No 1 (2024)
Publisher : Universitas Muhammadiyah Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36269/ire.v4i1.2760

Abstract

Giri Purno Village "GIRI" means originally from Wonogiri "PURNO" means Perfect, so Giri Purno means the Community from Wonogiri that is Perfect. the Bedol Deso program, some residents were eventually sent to the island of Sumatra as a form of population transmigration, specifically placed in the province of Jambi, Bungo Tebo district, Rimbo Ilir sub-district, Giri Purno village. The community of Giri Purno Village mostly earns a living as farmers, with the majority of the population being Javanese, in addition to the Minangkabau, Malay, and Batak ethnic groups. Living side by side in harmony among neighbors and sharing the same situation as transmigrants, who are referred to as migrants and reside in another area. Keywords: Giri Purno Village, The Bedol Deso, The community
"From Traditional 'Urf to Digital 'Urf: Accommodating the Values of the Young Generation on Husband-Wife Relations in the Framework of Ushūl al-Fiqh". Zulbaidah, Zulbaidah; Yuniardi, Harry; Januri, Januri; Najmudin, Nandang; Cason, Christoper
AL-ISTINBATH : Jurnal Hukum Islam Vol 10 No 2 (2025)
Publisher : Institut Agama Islam Negeri Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/jhi.v10i2.14630

Abstract

This study examines how digital interpretations of marital roles among Muslim youth transform the classical concept of 'urf and challenge traditional gendered norms in Islamic family law. Existing research has extensively discussed 'urf and marital hierarchy, yet little attention has been paid to how digital-native perceptions, circulating through platforms such as TikTok and Instagram, reshape normative expectations of spousal relations within the framework of ushul fiqh. This study addresses this gap by analyzing the emergence of "digital 'urf" as a new sociocultural reference for young Muslims. Using qualitative documentary analysis combined with thematic content analysis, the study examines 120 short-form digital contents produced by Indonesian Muslim youth between 2023–2024, selected through purposive sampling. The dataset is triangulated with classical fiqh texts, contemporary fatwas, and statutory family law materials to evaluate the extent to which digital 'urf aligns with or diverges from established ushul fiqh principles. The findings reveal three major shifts: (1) digital 'urf reframes marital roles from hierarchical–patriarchal to partnership-based, (2) normative authority moves from textual and communal scholars to digital micro-influencers, and (3) the concept of qiwāmah undergoes functional reinterpretation driven by economic and technological equality. These shifts indicate the emergence of a hybrid normativity that merges experiential digital ethics with fiqh-based reasoning. This study contributes a conceptual reformulation of 'urf in the digital era and offers a framework for integrating digital socio-cultural patterns into ushul fiqh analysis.
Co-Authors A. Faroby Falatehan Abadi, Nikmat Alfazri, M. Alpi, M Firza Ayu, Diyan Putri Cason, Christoper Diwirya, Irwan Jaya Firza Alpi, M Hanafiah Hanafiah, Hanafiah Hanifah, Luthfiah Hardiati, Neni Haryati, Dina Idham Idham Kadenun Kadenun, Kadenun Kartadinata, Andriansyah Ma'mun Sarma Maya Sari MMSI Irfan ,S. Kom Mokodompit, Eliyanti Agus Muhamad Rusjana MUHAMMAD ANSHORI, MUHAMMAD Nandang Najmudin Nasution, Affrina Nuari, Pagan Pulungan, Lailan Azizah Purwanti, Yuli Rachman, Fathur Rendy Renaldy Ria Delta Rika Santina Ristiyani, Dian Yuly Rosyidi, Andri Rusjana, Muhammad Saribu, Eva Lestari Dolok Satrya Surya Pratama sinaga, Alma Syahrin, Ainul Alfi Syarif, Nurbaiti Yudi Yusnandi Yuniardi, Harry Zulbaidah Zulbaidah, Zulbaidah Zulia Hanum