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ANALISIS LABA KOTOR PADA PT UNILEVER INDONESIA, Tbk Yuli, Yuliana
Business, Economics dan Entrepreneurship Vol 1 No 2 (2019): Business, Economics and Entrepreneurship
Publisher : PRPM (Pusat Riset dan Pengabdian Pada Masyarakat) Institut Shanti Bhuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.16021/b.e.e..v1i2.126

Abstract

Abstrak Laporan keuangan adalah catatan informasi keuangan perusahaan dalam periode akuntansi yang dapat digunakan untuk menggambarkan kinerja perusahaan.Objek penelitian ini adalah PT Unilever Indonesia, Tbk dengan menganalisis laporan keuangan periode 2016-2018. Variabel dalam penelitian ini adalah laba kotor. Tujuan dari penelitian ini adalah untuk mengetahui tingkat laba kotor dan faktor-faktor yang mempengaruhi laba kotor pada PT Unilever Indonesia, Tbk pada periode 2016-2018. Metode yang digunakan dalam penelitian ini adalah metode deskriptif. Hasil penelitian ini menunjukkan bahwa laba kotor pada PT Unilever Indonesia, Tbk pada tahun 2016 adalah sebesar Rp 20.459.096 atau 40%, pada tahun 2017 yaitu sebesar Rp 21.219.736 atau 51,5% dan pada tahun 2018 yaitu Rp 21.092.273 atau 50.5 %. Pada tahun 2017 dengan 2018 terjadi penurunan penjualan sebesar (Rp 127.463), hal ini disebabkan oleh kenaikan harga pokok penjualan karena meningkatnya biaya operasi perusahaan atau departemen produksi yang tidak bekerja secara efisien dalam meminimalkan biaya operasi produksi.Kesimpulan dalam penelitian ini bahwa faktor-faktor yang mempengaruhi laba kotor PT Unilever Indonesia, Tbk adalah perubahan harga jual, perubahan kuantitas harga produk yang dijual, perubahan harga pokok penjualan per satuan produk dan perubahan kuantitas harga pokok penjualan. Kata kunci: Laba Kotor, Penjualan, Harga Pokok Penjualan, Biaya Operasional
Perundungan pada Sekolah Internasional: Sebuah Analisis Kasus Perundungan di Binus School Serpong Yuli, Yuliana; Julianti, Vania; Lazarus, Lazarus; Suparba, Raden Dzaky Muhtadi Abhista; Sembogo, Achmad Dimas Aliffian; Vidia, Fabian Beryl Allen
Journal of Law, Education and Business Vol 2, No 2 (2024): Oktober 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jleb.v2i2.2839

Abstract

Penelitian ini bertujuan untuk mengkaji penyebab, faktor pendukung, dan respons masyarakat terhadap kasus perundungan di Binus School Serpong. Kasus ini mencakup kekerasan fisik dan verbal yang dilakukan sebagai bagian dari tradisi masuk geng. Menggunakan metode studi kepustakaan dengan pendekatan yuridis empiris, penelitian ini menemukan bahwa keberanian pelaku didorong oleh tradisi geng dan persepsi keuntungan dari keanggotaan geng. Respons masyarakat terhadap korban berubah drastis setelah muncul dugaan pelecehan seksual oleh korban, mencerminkan teori labeling, victim blaming, dan pengaruh media. Kesimpulannya, implementasi hukum perlindungan anak di Indonesia masih menghadapi banyak tantangan, termasuk rendahnya kesadaran masyarakat dan lemahnya penegakan hukum.
PEMANFAATAN TANAH TERLANTAR DAN PROBLEMATIKA HUKUMNYA Sinjar, M Arafah; Yuli, Yuliana; Satino; Lewoleba, Kayus Kayowuan
Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Vol 4 (2023): PROSIDING SEMINAR NASIONAL PENGABDIAN KEPADA MASYARAKAT - SNPPM2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract Very idealistic is when we hear the expression "A piece of land should not be left abandoned on this earth." This proposition gives us the spirit to make use of vacant land that still presents an unsightly view due to its eerie and frightening appearance. Overgrown bushes and vegetation, besides being unproductive, are also unattractive. They are far from yielding economic benefits for both the landowner and the surrounding community. They even become obstacles to the passage of shortcut users because they are overgrown and filled with frightening creatures such as snakes or beehives and other wild animals. It might even become a place for vice, crime, or other criminal activities. The scenery described above has become a common sight in this country. It is possible that such neglect has occurred due to an accumulation of land abandonment from the past that remains unresolved. It could be due to the landowner's busy schedule or perhaps because of the vastness of the land they are managing. It could also be due to the loss of resources or maybe because of the uncertainty of ownership rights related to heirs. Or they may be waiting for the land's price and value to increase before selling it again at a more enticing price. Abstrak Sangat idealis bilamana kita mendengar ungkapan “Sejengkal tanah tidak boleh terlantar di bumi pertiwi ini”. Proposisi itu memberi kita semangat untuk memanfaatkan tanah kosong yang masih menjadi pemandangan tidak elok karena menyuguhkan pemandangan yang seram dan menakutkan. Semak belukar dan tumbuh-tumbuhan, di samping tidak produktif juga tidak estetik. Jauh dari hasil yang dapat dimanfaatkan secara ekonomi oleh pemiliknya maupun warga sekitarnya. Bahkan menjadi penghalang untuk melintas pengguna jalan pintas karena tertutup dan banyak binatang yang menakutkan. Seperti ular atau sarang tawon dan binatang buas lainnya. Bahkan bisa saja lokasi tersebut hanya dijadikan tempat maksiat dan kejahatan atau kriminal lainnya. Pemandangan tersebut di atas sudah menjadi pemandangan umum di negeri ini. Bisa saja hal tersebut terlantar karena merupakan akumulasi penelantaran tanah yang terjadi pada masa lalu yang tidak terselesaikan. Kesibukan atau mungkin saja karena luasnya tanah yang ditangani pemiliknya. Atau karena kehilangan sumber daya penggerak. Atau mungkin karena ketidakpastian hak milik yang berkaitan dengan ahli waris. Atau menunggu harga dan nilai tanah tersebut meninggi. Untuk dijual kembali dengan harga yang cukup menggairahkan.
Persepsi Publik Terhadap Keakuratan Quick Count dan Dampaknya Terhadap Stabilitas Publik Thoriq, Ahmad Reihan; Sihotang, Josua Ferdinand; Bauw, Elirica Aliyah Irwan; Safira, Dewi; Putri, Veronica Cynthia; Yuli, Yuliana
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 1, No 11 (2024): June
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11408498

Abstract

This research aims to understand how public perception of quick count results influences the overall election process and political stability in Indonesia. The study also examines the relationship between the public's level of trust in quick count institutions and SDG 16 as an accountable and transparent institution. This research employs a normative legal study, focusing on a literature review. Based on the conducted research, it was found that Quick Count affects public trust by monitoring and predicting fast and accurate results. This allows the public to have an initial understanding of the outcome before it is published by the KPU. Quick Count is used as a means to assess the transparency of the election vote counting process.
Implikasi Pejabat Publik Berkampanye dalam Kontestasi Pemilu Presiden dan Wakil Presiden Sani, Rafif; Mufti, M. Wildan; Sbastyan, Gathan; Purnama, Rendika; Fawwaz, Razky; Yuli, Yuliana
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 1, No 11 (2024): June
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11496218

Abstract

The participation of public officials in the general election campaign for President and Vice President in Indonesia has significant implications for democracy, in particular the potential for misuse of public resources, conflicts of interest, and negative impacts on public services. The use of state facilities for campaigns creates injustice in political competition and damages public trust. To overcome this problem, this study proposes strict regulations that prohibit the use of state resources for campaigns, limit officials' campaign activities, and implement strict law enforcement. Transparency and accountability must also be increased through independent monitoring and civil society participation. These steps are in line with the goal of SDGs 16 to build effective, accountable and inclusive institutions, supporting sustainable development and social justice. This research aims to explore the impact of officials' participation in campaigns and find solutions to maintain democratic integrity and ensure fair political competition.
Pengaturan Hukum Terhadap Penggeseran Hari Libur dan Implikasinya Terhadap Upah Lembur Tenaga Kerja di Indonesia Yuli, Yuliana; Devi, Murtanti Fajarrani; Restia, Salsabila; Anindya, Salma Elsa; Asmara, Daffi Allegra; Azzahra, Dinda; Harsanti, Khairunnisa Putri
Media Hukum Indonesia (MHI) Vol 2, No 2 (2024): June
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11396295

Abstract

The shifting of holidays has become an important issue in labor regulation in Indonesia. This policy is often carried out to increase productivity or to comply with government policies. However, shifting holidays can impact overtime wages for workers. This journal aims to analyze the legal regulations regarding holiday shifts and their implications for overtime wages in Indonesia. The research method used is normative analysis of regulations related to labor and overtime wages. The results show that the legal regulations regarding holiday shifts in Indonesia are mainly regulated in Law Number 13 of 2003 concerning Manpower. However, the implementation of these regulations has not fully accommodated the interests of workers, especially regarding overtime wages. This is due to inaccuracies in the definition and provisions related to overtime wages in the applicable law. The implications of holiday shifts on overtime wages for workers in Indonesia can be felt in various aspects, such as a reduction in overtime wages or ambiguity in calculating overtime wages due to holiday shifts. Therefore, improvements in legal regulations are needed to provide better protection for workers regarding overtime wages
Analisis Yuridis Terhadap Instansi Pendidikan Yang Melakukan Penahanan Ijazah Menurut Hukum Perdata Keppy, Christmas Petra; Adrini, Shaina Subha; Loren, Medina; Ariana, Jessica; Nurdiannisa, Alifa; Yuli, Yuliana
Media Hukum Indonesia (MHI) Vol 2, No 3 (2024): September
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11746682

Abstract

This study examines the practice of withholding diplomas by educational institutions from legal, sociological, and philosophical perspectives. Diploma withholding is often implemented by schools as a means to enforce tuition payment, but this practice raises legal and ethical controversies. This research employs a literature study method with a descriptive-analytical approach to analyze the legal basis for diploma withholding, its impact on students' rights, and its relation to Sustainable Development Goals (SDGs) Number 4 on quality education. The findings indicate that withholding diplomas without clear legal grounds violates students' rights and can negatively affect educational access equality. Diploma withholding also exacerbates social and economic disparities. Therefore, legal advocacy and policy changes are needed to ensure that diploma withholding is conducted in accordance with legal provisions and justice principles.
Kontroversi Pelecehan Seksual Dalam Bentuk Merangkul Lawan Jenis Fachri, Amanda Maharani; Az-Zahra, Fatimah; Azzahra, Khalita Putri; Dafa, M Naufal Abiyi; Najma, Siti Najla Nur; Yuli, Yuliana
Media Hukum Indonesia (MHI) Vol 2, No 3 (2024): September
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.12189687

Abstract

Sexual harassment is a serious issue that often causes controversy in various circles of society. One form of sexual harassment that is often discussed is the act of embracing someone of the opposite sex without consent. This research aims to examine the controversy surrounding the act of embracing the opposite sex in the context of sexual harassment. The methods used include literature reviews, case analysis. The research results show that the act of embracing someone of the opposite sex without consent may be considered sexual harassment depending on the local context and culture. Factors such as the perpetrator's intentions, the victim's reaction, and the social environment also influence the perception of the act. This study also reveals that there is an urgent need to increase awareness of physical boundaries and the importance of consent in interactions between individuals. In conclusion, a deeper understanding of the social and cultural context, as well as effective education, are essential to preventing sexual harassment in any form.
Analisis Hukum dan Strategi Untuk Menyelesaikan Kasus Geser Hari Libur Tanpa Upah Lembur Nurhalizah, Aisyah; Hervinia, Helen; Frefy, Fyo Akbar Putra; Benedicta, Liametami; Sembogo, Achmad Dimas Aliffian; Yuli, Yuliana
Media Hukum Indonesia (MHI) Vol 2, No 2 (2024): June
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11989599

Abstract

The case of shifting holidays without overtime pay is a major concern in the field of labor law. This phenomenon raises questions related to the company's compliance with applicable legal provisions and the protection of workers' rights. In this study, we conduct an in-depth analysis of the relevant legal aspects and strategies that can be applied to resolve this type of case. The approach used includes an analysis of applicable labor regulations, case studies to identify patterns of company behavior, and a review of court decisions related to similar cases. The method used in the literature study research is beneficial, namely finding a foundation to obtain and build a theoretical basis, a framework for thinking, and determining temporary research assumptions. The results of the analysis show that there are legal loopholes that allow shifting holidays without overtime pay to occur, but also provide room for the protection of workers' rights. The recommended strategies include increasing legal awareness among workers, strict monitoring of companies' compliance with regulations, and legal advocacy to enforce workers' rights. This study makes an important contribution to understanding and resolving cases of shifting holidays without overtime pay effectively, as well as providing a basis for formulating stronger policies in protecting workers' rights.
Analisis Yuridis terhadap Pengrusakan Barang Milik Orang Lain Tanpa Disengaja Menurut Hukum Perdata dan Pidana Delzanty, Kayla; Talitha, Raisyha; Hakim, Mohammad Akmal Taris; Rosdiana, Hani; Ramadhani, Sherlyta; Yuli, Yuliana
Media Hukum Indonesia (MHI) Vol 2, No 2 (2024): June
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11378612

Abstract

Damaging other people's property is behavior that invites concern and worry in society. This action not only harms individual rights and interests, but also has broad social impacts. The material losses that arise can have an impact on the economic stability of a person or even a community. Apart from that, there are psychological aspects that also have an influence, such as feelings of insecurity and loss of trust in the surrounding environment. Therefore, legal regulations in both the criminal and civil realms have formulated strict provisions regarding this matter. In the realm of criminal law, destroying property can be considered a criminal act that can be subject to sanctions in the form of imprisonment or a fine, depending on the severity of the act and the value of the loss caused. Meanwhile, in the realm of civil law, damage to goods can be a basis for the owner of the goods to demand compensation for the losses suffered. The debate around how to confront and deal with damage to other people's property from a criminal and civil law perspective is becoming increasingly important in the context of justice and the protection of society.