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All Journal Lex Librum: Jurnal Ilmu Hukum Jurnal Muara Ilmu Sosial, Humaniora, dan Seni Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Holistic and Traditional Medicine (JHTM) Interdisciplinary Social Studies Cerdika: Jurnal Ilmiah Indonesia Innovative: Journal Of Social Science Research Jurnal Penelitian Akuntansi Lex Librum : Jurnal Ilmu Hukum
Wijaya, Hanna
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Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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PENGARUH RELATED PARTY TRANSACTION DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN Wijaya, Hanna; Atikah, Siti
Jurnal Penelitian Akuntansi (JPA) Vol. 6 No. 1 (2025): APRIL
Publisher : Universitas Pelita Harapan

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Abstract

Penelitian ini mengkaji pengaruh Related Party Transactions (RPT) dan kinerja keuangan terhadap nilai perusahaan. Menggunakan metode purposive sampling, sampel terdiri dari 48 perusahaan sektor consumer yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019–2023, dengan total 240 observasi. Data yang digunakan bersumber dari laporan keuangan tahunan dan dianalisis menggunakan regresi linear berganda dengan bantuan perangkat lunak Stata versi 17. Variabel RPT yang dianalisis meliputi penjualan, pembelian, piutang, dan hutang kepada pihak berelasi, sementara kinerja keuangan diukur melalui Return on Assets (ROA). Hasil penelitian menunjukkan bahwa RPT sales dan RPT purchases berpengaruh negatif terhadap nilai perusahaan, yang mengindikasikan potensi konflik kepentingan dan inefisiensi dalam transaksi tersebut. Sebaliknya, RPT receivable dan RPT payable memiliki hubungan positif terhadap nilai perusahaan, menunjukkan bahwa transaksi ini dapat berfungsi sebagai strategi likuiditas yang mendukung stabilitas bisnis. Selain itu, kinerja keuangan yang diukur melalui ROA menunjukkan pengaruh positif terhadap nilai perusahaan, yang menegaskan pentingnya profitabilitas dalam meningkatkan valuasi pasar. Penelitian ini memberikan kontribusi pada literatur terkait RPT dengan menekankan dampak yang beragam dari berbagai jenis RPT terhadap nilai perusahaan serta peran kinerja keuangan sebagai penentu nilai perusahaan. Kata Kunci : Related Party Transaction, Kinerja Keuangan, Return on Asset (ROA), Nilai Perusahaan
PENGARUH TAX AVOIDANCE DAN CARBON EMISSION DISCLOSURE TERHADAP NILAI PERUSAHAAN Wijaya, Hanna
Jurnal Penelitian Akuntansi (JPA) Vol. 5 No. 2 (2024): OKTOBER
Publisher : Universitas Pelita Harapan

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penghindaran pajak (tax avoidance) dan pengungkapan emisi karbon (carbon emission disclosure) terhadap nilai perusahaan. Sampel penelitian terdiri dari 163 firm year perusahaan sektor perminyakan dan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019-2022, yang dipilih menggunakan metode purposive sampling. Data yang digunakan bersumber dari laporan keuangan tahunan perusahaan. Metode analisis yang digunakan adalah regresi linear berganda dengan bantuan perangkat lunak SPSS versi 29. Hasil penelitian menunjukkan bahwa penghindaran pajak tidak memiliki pengaruh signifikan terhadap nilai perusahaan, yang mengindikasikan bahwa praktik ini tidak dianggap sebagai faktor utama dalam penilaian pasar. Sebaliknya, pengungkapan emisi karbon berpengaruh negatif terhadap nilai perusahaan, yang menunjukkan adanya persepsi negatif dari investor terhadap biaya dan risiko yang terkait dengan tanggung jawab lingkungan perusahaan. Implikasi dari penelitian ini menunjukkan bahwa perusahaan perlu mempertimbangkan dampak pengungkapan lingkungan terhadap persepsi investor serta mengevaluasi kembali strategi manajemen pajak agar tetap sejalan dengan tujuan keberlanjutan Kata Kunci: Tax Avoidance, Carbon Emission Disclosure, Firm Value, Sustainability
Pengaruh Kepercayaan, Kualitas Pelayanan, dan Kewajaran Harga terhadap Kepuasan Pasien di Klinik S, Tangerang Selatan Wijaya, Hanna; Rohendi, A.; Mulyani, Kahar
Innovative: Journal Of Social Science Research Vol. 4 No. 1 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i1.7848

Abstract

Kepuasan pasien merupakan metrik penting dalam menilai kualitas layanan kesehatan di sebuah klinik. Kepercayaan konsumen atau pasien sangat berperan dalam membentuk kepuasannya. Di sektor layanan kesehatan, khususnya di klinik, kualitas layanan merupakan faktor yang sangat penting. Kualitas layanan yang unggul dapat meningkatkan kepuasan pasien, sedangkan kualitas layanan yang buruk dapat menguranginya. Keadilan harga mengacu pada harga yang dianggap sesuai oleh konsumen dengan ku\alitas produk atau layanan yang diterima. Konsep ini sangat penting dalam dunia bisnis, karena kewajaran harga yang ditawarkan dapat mempengaruhi keputusan konsumen dalam memilih produk atau jasa yang diinginkan. Kepuasan pasien merupakan hal yang paling penting dalam pelayanan kesehatan, karena pasien yang puas cenderung menjadi pelanggan setia dan mungkin merekomendasikan klinik tersebut kepada orang lain. Penelitian ini bertujuan untuk menguji pengaruh kolektif kepercayaan, kualitas layanan, dan keadilan harga terhadap kepuasan pasien di Klinik S di Tangerang Selatan. Pendekatan penelitian kuantitatif dengan metode survei digunakan untuk mengumpulkan data dari sampel konsumen yang berkunjung ke Klinik S di Tangerang Selatan. Sampel dipilih melalui metode non-random konsekutif sampling. Instrumen penelitian terdiri dari kuesioner yang mencakup pertanyaan terkait kepercayaan, kualitas layanan, dan kewajaran harga. Analisis data meliputi uji validitas-reliabilitas, analisis univariat, dan analisis multivariat. Kepercayaan dan kualitas pelayanan secara simultan memberikan pengaruh positif dan signifikan terhadap kepuasan pasien di klinik (p-value < 0,05). Kepercayaan Pasien dan Kualitas Pelayanan berdampak pada kepuasan pasien di Klinik S di Tangerang Selatan. Oleh karena itu, pemahaman yang lebih baik mengenai faktor-faktor tersebut dapat membantu klinik dan pihak terkait dalam mengembangkan strategi operasional klinik yang lebih efektif.
Behavior of Following Health Protocols (Keeping Distance, Washing Hands and Wearing Masks) as a Form of State Defense in the Era of COVID-19 Wijaya, Hanna; Wahyudi, Slamet Tri; Firmansyah, Yohanes
Cerdika: Jurnal Ilmiah Indonesia Vol. 1 No. 3 (2021): Cerdika: Jurnal Ilmiah indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/cerdika.v1i3.9

Abstract

COVID-19 has become one of the problems that attacks all elements of national and state life. The effects of the COVID-19 Pandemic are not only related to health, but also attack the social aspects and resilience of a country. It is not surprising that the COVID-19 Pandemic can be classified as a non-military threat to a nation. This paper discusses the role of society through attitudes towards State defense such as Following Health Protocols (Keeping Distance, Washing Hands and Wearing Masks) as a Form of State Defense in the Era of COVID-19. This research is a literature review study that discusses social issues using 3 types of approaches, namely the statute approach, conceptual approach, and case approach. The results of this study reveal that we need to adjust to new behaviors in order to be healthier, safer, and more compliant. We need to use all tools available to motivate citizens. The role of the community in breaking the chain of transmission of the disease COVID-19 (risk of contracting and transmission) must be carried out by implementing a number of health protocols. The conclusion of this study is that COVID-19 has become a very big problem for all countries, forcing the security of the state. The main thing the community can do to combat a disease is with the Following Health Protocols such as Keeping Distance, Washing Hands and Wearing Masks.
Traditional Law Existence in Indonesia in Review From Age To Age Angelika S, Michelle; Firmansyah, Yohanes; Wijaya, Hanna
Cerdika: Jurnal Ilmiah Indonesia Vol. 1 No. 4 (2021): Cerdika : Jurnal ilmiah Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/cerdika.v1i4.57

Abstract

The rules of action are a reflection of the life characteristics of a class of people. Regulations that are timeless and firmly integrated with the citizens' behavior can increase their binding power. As a result, they become customs. In a tradition, there are various rules of the tongue, listed as customary law. Routine or habit is a term commonly used in people's lives. The existence of customary law has been legally recognized by the Indonesian authorities, approved by all Indonesian citizens as one of the legal rules. The citizens can lawfully use it on the side of the authorities' use of laws and regulations. Customary law reflects something Indonesian personality as if the result has been claimed to be like original Indonesian law. As if the law is not recorded, currently, the presence of customary law is being questioned. It has been estimated as conventional, outlandish, ancient primitive, ancient compared to the citizens' modern progress. Some people think that customary law is incapable of solving cases during a period.
Ethics and Law in Clinical Practice: Public Health Wijaya, Hanna; Firmansyah, Yohanes; Sylvana, Yana; S., Michelle Angelika; Utomo, St. Laksanto
Interdisciplinary Social Studies Vol. 1 No. 4 (2022): Reguler Issue
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v1i4.80

Abstract

Background: Public health is the study of disease prevention to enhance individuals' quality of life. Since the 14th century, public health research has grown in Indonesia. Aim: This research aimed to discuss issues on the health sector, with the primary area of debate being law. Method: This research employs a systematic review of the literature, which belongs to qualitative approach, that is organized by subject and then thoroughly assessed. Findings: Public health services are designed to help people improve their health and reduce the risks of exercising their right to health. A multicultural society is today's public-health concern.
Dualism Between Human Rights and Public Interest in Using Mask During COVID-19 Pandemic S, Michelle Angelika; Wijaya, Hanna; Firmansyah, Yohanes; Sylvana, Yana; Utomo, St. Laksanto
Interdisciplinary Social Studies Vol. 1 No. 4 (2022): Reguler Issue
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v1i4.87

Abstract

Background: COVID-19's appearance, and subsequent pandemic, stunned the world. The spread is rapid, and research continues to this day, prompting the WHO and government to develop ever-evolving rules. The group can break the chain of COVID-19 disease transmission by implementing hygiene precautions such as wearing masks, washing hands with soap, bringing hand sanitizers, and maintaining distance, or what is commonly referred to as social distancing and independent isolation. Aim: As the title states, this research aimed to study the dualism between human rights and public interest in using mask during COVID-19 era. Method: This analysis employs a research methodology that includes a review of normative legal studies. Findings: Using a mask is a fundamental right that everyone has to breathe safe, virus-free air. Additionally, a mask promotes group rather than individual interests. As a result, the government acts by enacting legislation restricting the use of masks and enforcing other health protocols during this COVID-19 pandemic period, using sanctions to educate citizens about the importance of mask use today.
The Ethical and Legal Consequences of Organ Donation Sylvana, Yana; S, Michelle Angelika; Wijaya, Hanna; Firmansyah, Yohanes; Utomo, St. Laksanto
Interdisciplinary Social Studies Vol. 1 No. 4 (2022): Reguler Issue
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v1i4.99

Abstract

Background: The transfer of all or part of a donor's body organ tissue to a recipient in the hopes of improving the recipient's quality of life is known as transplantation. Meanwhile, organs are important parts of the human body that are made up of a range of tissues that can maintain structure, vascularity, and the ability to conduct physiological functions. Aim: Based on the title, this research aimed to review the ethical and legal consequences of organ donation in Indonesia. Method: This research is a multidisciplinary research, which elaborates on the health sector with the main focus of discussion in the field of law. The type of research that was used in this journal research is normative legal research. Findings: By assuring security, safety, volunteering, benefit, and fairness in organ transplant services for both donors and recipients, the Republic of Indonesia's Government Regulation No. 53 of 2021, governing the Transplantation of Organs and Body Tissues, was developed
Dualisme Antara Hak Asasi Manusia Dan Kepentingan Publik Dalam Hal Menggunakan Masker Di Era Pandemi Covid 19 (Tinjauan Sosiologi Hukum) Wijaya, Hanna; Haryanto, Imam
Lex Librum : Jurnal Ilmu Hukum Vol. 10 No. 1 (2023): Desember
Publisher : Sekolah Tinggi Ilmu Hukum Sumpah Pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46839/lljih.v10i1.314

Abstract

Abstract The appearance of Covid-19, later on, a pandemic, stunned the world. The spread is very fast, and research continues today, making the WHO and government regulations that are still evolving. Implementing hygiene precautions such as using masks, washing hands with soap, bringing hand sanitisers, and preserving distance, generally called social distancing and independent isolation can be achieved by the group in breaking the chain of COVID-19 disease transmission. This analysis uses a research approach that reviews normative legal studies. In Indonesia, enforcing health protocols, including wearing masks, is still very difficult, the Indonesian people are not yet aware of breaking the Covid-19 spread chain. The use of shows and COVID-19 disease is correlated with human rights, and the public interest must be considered. Using a mask is everyone's fundamental right to breathe safe, virus-free air. Also, a mask honours collective interests rather than personal interests. Therefore, the government takes action by making legislation restricting the use of masks and enforcing other health protocols in this COVID-19 pandemic period, using sanctions to make citizens aware of the value of wearing masks today. Keywords: Human Rights; Public Interest; Law Applicable; Covid-19
Co-Authors A. Rohendi, A. Angelika S, Michelle Gunawan Widjaja Haryanto, Imam Maharani, Anggietha Mulyani, Kahar S, Michelle Angelika S., Michelle Angelika Siti Atikah Slamet Tri Wahyudi St. Laksanto Utomo Sylvana, Yana Yohanes Firmansyah