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All Journal Jurnal Studi Diplomasi dan Keamanan Paradigma: Jurnal Masalah Sosial, Politik, dan Kebijakan Jurnal Pitis AKP Al-MUNZIR Jurnal Ilmiah Manajemen Kesatuan Jurnal Manajemen DIVERSIFIKASI Diponegoro Journal of Islamic Economics and Business Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pengabdian Masyarakat Bangsa Proceeding of International Conference on Biology Education, Natural Science, and Technology Journal of Geography, Regional Planning and Development
Kurniawati, Erna
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EVALUASI PENERAPAN PSAP NO.07 TERHADAP PERLAKUAN ASET TETAP PADA KANTOR KEJAKSAAN NEGERI SORONG Kurniawati, Erna; Muda, Markus; Margareta, Novianti
Jurnal Pitis AKP Vol 5 No 2 (2021): Jurnal Pitis AKP (JPA) - November 2021
Publisher : LPPM Politeknik Saint Paul Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32531/jakp.v5i2.543

Abstract

Memperlakukan Aset Tetap pada Kantor Kejaksaan Negeri Sorong sesuai dengan PSAP NO.07 menjadi salah satu hal penting yang perlu untuk diperhatikan dengan baik agar dalam menata setiap aset tetap yang hendak diperlakukan, benar-benar diperlakukan dengan sangat baik sesuai Ketentuan yang berlaku. Kuranngnya perhatian terhadap bagaimana memperlakukan Aset Tetap dengan baik sesuai PSAP NO.07, menjadi tujuan utama penulisan Tugas Akhir ini untuk mengevaluasi kembali mengenai hal-hal yang berkaitan dengan perlakuan Aset Tetap secara khusus terhadap Penghapusan Aset Tetap yang sudah Rusak Berat.
ANALISIS LAPORAN ARUS KAS TERHADAP LIKUIDITAS PADA PT. KIMIA FARMA TBK Leiwakabessy, Pitter; Kurniawati, Erna; ika, Vatika
Jurnal Pitis AKP Vol 5 No 2 (2021): Jurnal Pitis AKP (JPA) - November 2021
Publisher : LPPM Politeknik Saint Paul Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32531/jakp.v5i2.663

Abstract

his study aims to determine the cash flow statement to measure the company's liquidity. At PT.Kimia Farma Tbk. This type of research is descriptive. The data used is secondary data. The data collection method used is qualitative and quantitative analysis. The data analysis technique used is To measure the company's liquidity through the cash flow statement using the operating cash flow ratio (AKO), the interest cash flow coverage ratio (CKB), the Capital Expenditure Ratio (PM), the Total Debt Ratio (TH).
KERJASAMA GENERAL SECURITY OF MILITARY INFORMATION AGREEMENT (GSOMIA) KOREA SELATAN-JEPANG : PERSPEKTIF KOREA SELATAN Khanafi, Ngafifatul; Kurniawati, Erna
Jurnal Paradigma Vol 27 No 1 (2023): January 2023
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik UPN "Veteran" Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31315/paradigma.v27i1.7999

Abstract

Kerjasama General Security of Military Information Agreement (GSOMIA) merupakan kerjasama militer antara Korea Selatan dan Jepang. Pada mulanya kerjasama tersebut akan dilaksanakan pada era Presiden Lee Myung-bak, akan tetapi kerjasama tersebut gagal dilaksanakan karena adanya penolakan dari pihak domestik Korea Selatan. Pada tahun 2016, kerjasama tersebut kembali dibahas pada era Presiden Park Geun-hye. Pihak domestik Korea Selatan tidak menyetujui kerjasama tersebut, akan tetapi Presiden Park Geun-hye tetap menandatanganinya pada November 2016. Penelitian ini bertujuan mengetahui latar belakang Presiden Park Geun-hye menyepakati kerjasama tersebut. Adapun metode penelitian dilakukan dengan library research, dan analisis menggunakan Teori Model Aktor Rasional oleh Graham T Allison. Penelitian menunjukkan bahwa terdapat dua alasan bagi Korea Selatan menyepakati GSOMIA, yakni kemampuan militer Jepang dan adanya peningkatan aktivitas nuklir dan rudal Korea Utara di Kawasan Asia Timur, khususnya Semenanjung Korea. Kata kunci: GSOMIA, Kerjasama Militer, Korea Selatan, Jepang
Understanding The Human Rights Discrimination of South Korea Muslims Sakinah, Nur; Kurniawati, Erna
Jurnal Paradigma Vol 28 No 2 (2024): July 2024
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik UPN "Veteran" Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31315/paradigma.v28i2.12272

Abstract

This research analyzes discrimination against Muslims in South Korea, a country known to be advanced in terms of technology and economy. Various factors influence this discrimination, including anti-Islam propaganda, lack of understanding about Islam, and incidents of religious-based terrorism in the world. In the last few years, namely 2018-2023, human rights discrimination against the Muslim community in South Korea has become a public concern. In South Korea, discrimination against Muslims leads to human rights violations and hatred. The complexity of this problem is further strengthened by the interaction of various factors, social changes, and the dynamics of life in South Korea. This research uses a qualitative approach and case studies to understand this phenomenon from the perspective of perpetrators and victims of discrimination, involving local South Korean residents and Muslims living in South Korea. The results of the research show that there is a significant influence from various parties which influences the occurrence of direct and indirect acts of human rights discrimination against Muslims in South Korea, impacting the human rights of Muslims living in South Korea. Keywords : Discrimination, Muslims in South Korea, Human Rights.
ONLINE BANK PAYMENT POINT (PPOB) INNOVATION TO EASE PAYMENT OF LAND AND BUILDING TAX (PBB) THROUGH BUMDES Kurniawati, Erna; Agustina, Isna Fitria
Journal of Geography, Regional Planning and Development Vol. 1 No. 5 (2024): Journal of Geography, Regional Planning and Development
Publisher : ANTIS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/jgrpd.v1i5.1106

Abstract

General Background: This research discusses innovations in public service delivery, specifically focusing on the role of BUMDes (Village-Owned Enterprises) in facilitating Land and Building Tax (PBB) payments. Specific Background: The implementation of the Online Bank Payment Point (PPOB) system in BUMDes Karya Sejahtera, Kemantren Village, addresses society’s increasing need for fast and efficient transaction methods. Knowledge Gap: While the PPOB system has been applied in various areas, its role and impact in rural tax payments through BUMDes remain underexplored, particularly in enhancing service efficiency and accessibility. Aims: This study aims to analyze how PPOB innovations through BUMDes ease tax payments and support community needs. Results: Using a descriptive qualitative method with purposive sampling and data analysis by Miles and Huberman, the research identifies PPOB innovations aligning with Rogers’ innovation theory indicators: (1) Relative Advantage – BUMDes benefits financially and updates data in real time, (2) Compatibility – addresses societal needs for fast and easy transactions, (3) Complexity – PPOB is easy to access and operate, (4) Trialability – the system’s benefits are proven and accepted, and (5) Observability – the innovation's effectiveness is visible. Novelty: This study highlights how PPOB services create tangible benefits, allowing timely and efficient tax payments while supporting real-time financial data management. Implications: The implementation of PPOB innovations strengthens BUMDes' role in enhancing public service efficiency and encourages further development of payment services to meet community needs.
Co-Authors Abdul Haeba Ramli, Abdul Haeba Akbar, Hikmatul Bura, Velya Febrianti Beni Eny Endah Pujiastuti Hastho Joko Nur Utomo Hermawanto, Ariesani ika, Vatika Isna Fitria Agustina Khanafi, Ngafifatul Koraag, Satrio Tegar Gunung Margareta, Novianti Markus Muda Marpaung, Cristine marpaun sada Mustoffa, Ardyan Firdausi Ningtyas, Juliana Dwi Nur Sakinah Nurul Retno Hapsari Pitter Leiwakabessy Ratnawati Ratnawati Saroan, Melisa Selamet Fuadi Setyarto, Aurelna Griseldis Titik Suryani Wasolo, Patma Dewi