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PELAKSANAAN PENERBITAN SERTIFIKAT PENGGANTI HAK MILIK TANAH TERHADAP SERTIFIKAT HAK ATAS TANAH YANG HILANG (Studi Penelitian Kantor Kementerian Agraria Dan Tata Ruang/Badan Pertanahan Nasional Kabupaten Langkat): (Studi Penelitian Kantor Kementerian Agraria Dan Tata Ruang/Badan Pertanahan Nasional Kabupaten Langkat) Gadis Afriani; Sofyan Jafar; Hamdani
Jurnal Ilmiah Mahasiswa Fakultas Hukum Universitas Malikussaleh Vol. 8 No. 2 (2025): (April)
Publisher : Fakultas Hukum Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jimfh.v8i2.21780

Abstract

Undang-Undang Pokok Agraria (UUPA) berfungsi sebagai dasar hukum untuk penguasaan tanah di Indonesia, menjamin kepastian hukum terkait hak atas tanah yang dimiliki oleh masyarakat, sebagaimana diatur dalam Pasal 19 ayat (1) UUPA. Sertifikat tanah sangat penting, berfungsi sebagai bukti kuat yang memuat data fisik dan hukum yang akurat. Penelitian ini bertujuan untuk membongkar proses penerbitan sertifikat pengganti untuk hak kepemilikan tanah yang sertifikat aslinya hilang. Dengan menggunakan metode yuridis empiris, data dikumpulkan melalui wawancara, observasi, dan analisis dokumen terkait penerbitan sertifikat pengganti tersebut. Hasil penelitian menunjukkan bahwa penerbitan sertifikat pengganti tanah merupakan prosedur administratif yang krusial untuk menjaga kepemilikan tanah dan mencegah penyelamatan. Proses ini memerlukan verifikasi dokumen yang teliti, termasuk pengajuan surat permohonan, sertifikat kehilangan, dan dokumen pendukung lainnya. Setelah menyelesaikan tahap verifikasi dan notifikasi publik, sertifikat baru akan diterbitkan jika tidak ada klaim dari pihak lain. Prosedur ini mematuhi Peraturan Kepala Badan Pertanahan Nasional (BPN) No. 1 Tahun 2010 dan Prosedur Operasional Standar (SOP) yang relevan, sehingga memberikan kepastian hukum bagi pemilik tanah. Kelengkapan dan keabsahan dokumen sangat penting untuk memfasilitasi proses penggantian sertifikat. Namun penelitian ini juga mengungkapkan bahwa meskipun ada peraturan yang ada, pelaksanaannya seringkali tidak memenuhi harapan, menghambat hak pemilik tanah untuk mencapai kepastian hukum. Oleh karena itu, penelitian ini merekomendasikan peningkatan sosialisasi dan pelatihan bagi pejabat serta penyederhanaan prosedur untuk mempercepat penerbitan sertifikat pengganti, yang pada akhirnya memberikan perlindungan hukum yang lebih baik bagi masyarakat.
PENERAPAN PAJAK PENGHASILAN (PPH) PASAL 21 DENGAN TARIF EFEKTIF RATA-RATA (TER) PEGAWAI NEGERI SIPIL PADA DINAS PENDIDIKAN KOTA BANJARMASIN Syadella Nur Aqilla; Melinda Wijaya; Hamdani
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 6 No. 1 (2025)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jrup.v6i1.104

Abstract

This study aims to determine how the calculation and deduction scheme for Income Tax Article 21 (PPh 21) uses the average effective rate calculated and deducted by the agency, and whether it complies with the new tax regulations. This research is expected to contribute to increasing insight and knowledge, and serve as a reference source for further research on taxation in local government agencies. The findings of this study indicate that the method before TER uses a more complex progressive calculation, the method after using TER for income tax calculations for ASN, and the TER standard bring significant benefits in the form of administrative simplification, time savings, reduced calculation risks, and legal certainty. Therefore, better socialization is needed to expand the application of TER, improve treasurer competency, utilize and implement systems, conduct periodic evaluations, and coordinate with local Tax Offices (KPP). Income Tax (PPh), Average Effective Rate (TER), Civil Servants, Banjarmasin City Education Office.
Pentingnya Spirit Pancasila Benteng Penahan Gempuran Artificial Intelligence Dalam Bisnis Dan Pendidikan Akuntansi Murdiansyah, Isnan; Slamet; Hamdani; As’ady, Mustofa
Bisei : Jurnal Bisnis dan Ekonomi Islam Vol 10 No 1 (2025): Juni 2025
Publisher : Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/bisei.v10i1.9301

Abstract

This research aims to analyze the implementation of the spirit and values of Pencasila in dealing with the negative impact of artificial intelligence on business and accounting education through internalizing the spirit and values of Pancasila in the curriculum and learning of accounting education. This research uses the doxique concept pioneered by Pierre Bourdieu as a unit of analysis to detect traces of the dominance of masculinity, the impact of artificial intelligence in accounting education, especially in the Auditing 1 course. The results of this research show that reconstruction in the Auditing 1 course is an alternative solution for internalizing and transferring the spirit and values of Pancasila in the learning model and accounting education curriculum
Membangun Kemandirian Masyarakat di Kelurahan Sengkotek Kota Samarinda melalui Program Wirausaha Berbasis Pangan Fungsional Puding Kelor Hamdani; Pratama, Rizky; Pangesti, Rizka Dhilla Dwi; Kawareng, Andi Tenri; Aqiilah, Dian; Audina, Nia
Jurnal Pengabdian dan Pengembangan Masyarakat Indonesia Vol. 1 No. 2 (2022)
Publisher : Media Publikasi Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56303/jppmi.v1i2.45

Abstract

Kewirausahaan merupakan suatu kemampuan seseorang dalam melihat peluang dan dapat menciptakan suatu organisasi untuk memanfaatkan peluang tersebut. Pengabdian masyarakat ini memiliki tujuan untuk memberikan inovasi sekaligus memotivasi masyarakat Kelurahan Sengkotek Samarinda Seberang dalam mengolah hasil pertanian yang cukup banyak dihasilkan di daerah tersebut yaitu daun kelor menjadi produk yang memiliki nilai jual. Puding cukup banyak digemari oleh berbagai kalangan baik anak anak maupun orang dewasa yang memiliki peluang cukup besar untuk masyarakat kelurahan sengkotek samarinda seberang dalam berwirausaha. Pada pengabdian yang dilakukan kami memfokuskan pada pembuatan puding berbahan dasar daun kelor yang dikombinasikan dengan buah buahan seperti nanas dan buah naga. Kelor merupakan salah satu tanaman yang memiliki kandungan gizi yang tinggi sementara nanas memiliki antioksidan yang cukup tinggi dan dapat meningkatkan sistem kekebalan tubuh dan buah naga memiliki kandungan gizi yang tinggi dan baik untuk kesehatan seperti sebagai antioksidan dan dapat mencegah serangan radikal bebas. Evaluasi dari kegiatan ini dapat dilihat dari antusiasme dari peserta kegiatan tersebut dimana pada saat pelaksanaan kegiatan tersebut peserta sangat antusias pada saat pelaksanaan kegiatan tersebut. Dengan adanya kegiatan ini diharapkan dapat memberikan gambaran terhadap masyarakat di kelurahan sengkotek samarinda seberang tentang kewirausahaan yang dapat meningkatkan kesejahteraan
Does Executive Compensation Moderate the Impact of Ownership Structure and CEO Characteristics on Earnings Management? Evidence from Indonesian Manufacturing Companies Hamdani; Imam Hidayat; Sustari Alamsyah; Dhea Zatira; Eni Suharti; Sonia Nadia Muslimah; Hendra Galuh Febrianto
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/0cc46x92

Abstract

This study addresses the urgent need to understand how corporate governance mechanisms influence earnings management practices in emerging markets. The research aims to examine the effects of public ownership, female CEOs, ethnic CEOs, and managerial ownership on earnings management, with executive compensation as a moderating variable. Using panel data regression analysis with Eviews 12 on 25 manufacturing companies listed on the Indonesia Stock Exchange (2019-2023), this study employs purposive sampling technique. Findings reveal that female CEOs and ethnic CEOs significantly influence earnings management, while public ownership and managerial ownership show no significant effects. Executive compensation effectively moderates the relationships between female/ethnic CEOs and earnings management, but fails to moderate public and managerial ownership effects. This research contributes to corporate governance literature by integrating demographic diversity and ownership structure perspectives, providing novel insights into how executive characteristics and compensation schemes interact to shape financial reporting practices in emerging market contexts, offering practical implications for regulatory frameworks and corporate policy design.
Pengaruh Kecerdasan Emosional Terhadap Kinerja Pegawai dengan Kepuasan Kerja sebagai Variabel Intervening Hamdani; Pentury, Gerrit M.; Maghfirah, Nurul
KAMBOTI: Jurnal Sosial dan Humaniora Vol. 5 No. 1 (2024): KAMBOTI: Jurnal Sosial dan Humaniora
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah XII

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51135/kambotivol5issue1page43-56

Abstract

The Effect of Emotional Intelligence on Employee Performance with Job Satisfaction as an Intervening Variable at the Maluku Province National Narcotics Agency. This research aims to determine the effect of emotional intelligence on employee performance at the Maluku Province National Narcotics Agency with job satisfaction as an intervening variable. This research uses quantitative research methods with questionnaires distributed to the National Narcotics Agency of Maluku Province, totaling 58 people. The technique used in sampling uses saturated sampling or census. The final sample in the study consisted of 43 respondents. The analytical tool used in this research uses SmartPLS version 4.0 analysis with the structural equation modeling or SEM analysis method. The results of this study explain that there is a positive and significant influence between emotional intelligence and employee performance. There is a positive and significant influence between emotional intelligence and job satisfaction. Job satisfaction has a positive and significant influence on employee performance and there is a positive and significant influence of job satisfaction mediating emotional intelligence on employee performance.
Plickers Media to Boost 10th Graders’ Motivation and Performance through Number Head Together Cooperation Septiza; Ahmad Yani T; Nurfadilah Siregar; Edy Yusmin; Hamdani
Indonesian Journal of Educational Research and Review Vol. 8 No. 2 (2025): July-INPRESS
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijerr.v8i2.89391

Abstract

During mathematics lessons, most teachers still used limited teaching media, such as blackboards, that tended to be monotonous. This had an impact on low motivation and learning outcomes for students. This study analyzed the effect of implementing Plickers media in the NHT type cooperative learning model on student motivation and learning outcomes in class X. The type of this research was quasi experimental with a nonequivalent posttest only control group design, using a quantitative approach. All tenth-grade students were the population. The sample used purposive sampling, with class XC consisting of 33 students as the experimental class. Data collection instruments included non-test methods such as a learning motivation questionnaire with 18 statements and a learning outcome test consisting of 5 multiple-choice questions with varying difficulty levels. The questionnaire data were converted using the Method of Successive Interval, and the students' learning outcomes were analyzed using the t-statistical test after meeting the prerequisites of homogeneity and normality. The research showed that student motivation and learning outcomes in classes that implemented Plickers media in the NHT cooperative learning model were better than in classes without Plickers media. Thus, it was concluded that applying Plickers media in the NHT type cooperative learning model significantly impacted students' motivation and learning outcomes. This research implied that applying Plickers media in the NHT type cooperative learning model could be an alternative for teachers to enhance student motivation and learning outcomes.
STUDI EKSPERIMEN IMPLEMENTASI MODEL PEMBELAJARAN EXAMPLE NON-EXAMPLE PADA PEMBELAJARAN MENULIS TEKS PROSEDUR Rini Andriani; Andarini Rani Prabowati; Hamdani
Journal of Education for The Language and Literature of Indonesia Vol. 1 No. 1 (2023): Journal of Education for the Language and Literature of Indonesia
Publisher : Program Studi Tadris Bahasa Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jelli.v1i1.211

Abstract

This experimental research was motivated by the problem of learning Indonesian, namely the low score of student learning outcomes in writing procedure texts. Based on this research, it aims to determine the effect of the Example Non-example learning model and to create students to be more active, creative, and productive. This study used a pre-experimental design with a one group pretest-posttest design (one group pretest-posttest). The data source for this research was 7th grade E students with a sample of 37 people. This research obtained quantitative and qualitative data. Quantitative data processing includes the normality test, Wilcoxon Signed Ranks Test, and statistical tests. Calculations and data testing are assisted by using Microsoft Excel 2013 and IBM SPSS Statistics 29 for Windows. Quantitative data processing is obtained from implementation sheets or activity sheets of teachers and students in classes that use the example non-example learning model. These results indicate that the average pretest score of students is 48.446 and the average posttest score is 83.514. To find out whether it has an effect or not, a normality test is carried out in class VII E, originating from a non-normally distributed population. The next step is to carry out a statistical test, the Wilcoxon signed ranks test. The results in the sig column (2 tailed) are <.001, because the probability is <0. 05 then H0 is rejected, meaning that there is a difference in the ability to write procedural texts using the example non-example learning model for class VII students during the pretest and posttest by using the text-based example non-example learning model.
THE IMPACT OF FINANCIAL STATEMENT FRAUD THROUGH THE FRAUD HEXAGON ON CONSUMER CYCLICALS SECTOR COMPANIES ON THE INDONESIA STOCK EXCHANGE IN 2020-2022 Hakim, Mohamad Zulman; Hamdani; Galang Reza Firdaus Budiutomo; Yola Dyfa Meisari; Helen Retno Wulandari; Thorik Satria Ilmi
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 2 (2024): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i2.201

Abstract

The objective of this study is to collect empirical evidence regarding the Factors in the Fraud Hexagon Theory that can be used to detect financial statement fraud. The case study of the Consumer Cyclical Sector on the IDX in the range of 2020-2022 is used in testing the Fraud Score model. In this analysis, 89 Consumer Cyclicals companies serve as samples, purposeful sampling is used to select samples, in this study, financial statement fraud (KLK) is the dependent variable. The independent variables used are financial targets, financial stability, external pressure, CEO education, political connections, state-owned enterprises, external auditors, rationalization, and CEO duality. EViews version 13 testing software was used for data analysis of multiple linear regression analysis. This study shows that financial statement fraud is significantly influenced by external pressure and rationalization. There is no statistically significant correlation between financial objectives, financial stability, and rationalization.
HOW FRAUD HEXAGON MODEL ON FINANCIAL STATEMENT FRAUD IN ENERGY SECTOR COMPANIES? Hakim, Mohamad Zulman; Hamdani; Hustna Dara Sarra; Alvina Anggraini; Gadis Ayu Rizky Darmala; Elsa Audia Utami
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 3 (2024): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i3.230

Abstract

Financial statement fraud is a discrepancy between the application of accounting principles and the preparation of financial statements with the aim of deceiving users of financial statements This study aims to analyze the effect of Hexagon Fraud on financial statement fraud. There are 10 variables used, namely financial targets, financial stability, change of directors, monitoring, ideal condition of the company, change of auditor, photo of the CEO, government projects, political connections, managerial ownership. Financial statement fraud is measured using the Beneish M-Score Model. The samples in this study are energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2021 with the number of samples used being 50 companies with 100 units of analysis taken based on the purposive sampling method. Data analysis in this study used panel data regression analysis with the EViews 13 analysis tool. The results of this study show that a company's Financial Target has an influence on the potential for financial statement fraud. Meanwhile, financial stability, change of directors, monitoring, ideal condition of the company, change of auditor, CEO photo, government projects, political connections, managerial ownership have no influence on the potential for financial statement fraud.
Co-Authors -, M Saleh Abdul Aziz Abdul Holik, Abdul Abdur Rahmanesa, Abdur Abubakar, Al Asri Ade Mirza Adi Sastra Pengalaman Tarigan Adisastra Pengalaman Tarigan Affan, Muhammad Afriana Agung Hartoyo Agustin Agusviyanda Agusviyanda Ahmad Abtokhi Ahmad Alim Bachri Ahmad Suaedy Ahmad Yani T Aida Ajid Thohir Al Asri Abubakar Alahuddin Ali Nurhadi Alin Riani Alvina Anggraini Alwi Amanti, Anggi Tias Ambar Lukitaningsih Aminullah, Lanang Maulana Anam, M Khairul Andarini Rani Prabowati Andi Azhar, Andi Azhar Andi Tenri Kawareng Andri Setiadi Anggreini, Risky Anindita Septiarini, Anindita Anna Noviana Anria, Reni Aqiilah, Dian Arby, Syahroni Ariani, Linda Asep Nursangaji Asmaji Asparizal As’ady, Mustofa Atma Hayat Audina, Nia Aulia Sandhi Kurniawan Ayu Oktaviani, Ayu Azwar Yunus Baehaqi Bagio Basuki Beni Satria Cahyadi Supyansuri Charli, Chintya Ones Cuhenda Darul Ilmi Dealita, Nur Dede Suratman Desi Anggreani Dhea Zatira Dian Ahmad BS Dimyati, Arjun Dwi Patlan Dino, Paternus Surya Dona Fitriawan Dyah Nuri Mardania Edy Yusmin Eka Boby Febrianto Eka Wahyuningsih Eka, Firmina Elsa Audia Utami Eni Suharti erfandari, ovy Erlinda, Susi Erwina Oktavianty Fadhillah, Muhammad Nandaarjuna Fahmi, Nuzulul FARMIATI, JOSI Fauzah Nur Aksa Fauzan Misra Febrianto, Hendra Galuh Filia Berkat Nanda Lumbantobing Fimaulidina, Noor Rizqiya Firdaus Firman Hakiki Fuadi Gadis Afriani Gadis Ayu Rizky Darmala Galang Reza Firdaus Budiutomo Ganefi Gerrit M. Pentury Ginanjar, Igus Rahmat Gunadi Guslaili, Rafika Gustiar Martua Siregar Hadi Asnal, Hadi Hakim Muttaqim Hakim, Mohamad Zulman Halini Haratua Tiur Maria Silitonga Hartoyo , Agung Hasbi Heddy Setiawan Helen Retno Wulandari Heni Listiana Hery Kresnadi Hidayah, Rizki Hidayat Hersan Pratama Hidayatullah, M. Musa S. Hikmatul Fadhilah Sianipar Hilmi Hilmi Hisyam Fahmi Husni Pasarela Hustna Dara Sarra Ibnu Yasier Ida Ayu Putu Sri Widnyani Ihsanuddin Ijal Fahmi, Ijal Ilda Melisa Ilham Nuzul Firman Illahi, Kurnia Fitri Imam Hidayat Innaufal, Ilham Trialdi Intan Rahmawati Iqbal, Muhammad Iqbal IRWANSYAH ISKANDAR Ismail Isnan Murdiansyah Iswadi Jamaris, Muhammad Joko Susetyanto Jon Pranki Manik Jordy, Steven Judyanto Sirait Julia Julpandi Jumadiah Junaidi Junaidi Jungjungan, Muhammad Arisandi Karmana, Dedi Karnilawati Kholdi, Faldini Kudadiri, Parlindungan Lukman Lukman M. Fiqri Haikal M. Rasyidin M. Rimawan M. SALEH M. Shabri Abd. Majid Maghfirah, Nurul Mahmud Mahyiddin Maimun Malia, Rezqi Markus Suryoutomo Marzuki Mazidah, Isti'anatul Melinda Wijaya Melsa Putri Mikrad mikrad Mochamad Ridwan Moh. Fathur Rohman mohamad rifat Mohamad Zulman Hakim Mohammad Ali Al Humaidy Mohammad Solekhan Mokhlis Muchamad Arif Al Ardha Muchimah Muhammad Al-fareza Muhammad Arief Solihin Muhammad Bambang Firdaus Muhammad Dirhamsyah Muhammad Habil Muhammad Hatta Muhammad Rasyid Ridha Muhammad Rizal MUHAMMAD RIZAL Muhammad Rusdiansyah Muhammad Shohibuddin Muhibuddin Mukhtar Muksalmina Muksalmina Mulyani, Nani Musataklima Mustika Amri N.A, Randi Nafa Salsabila Naim Sulaiman Neneng Nurlaila Ni Made Dwi Puspitawati Nonik Kusuma Ningrum Nor Hikmah Norlena Novika Rosari Novrayhan Rahmadika Mr Nugraha, Billy Nur Efendy, Agik Nur Sulistyo Budi Ambarini Nurcahya Nurdan Nurfadilah Siregar Nuri Wahda Salsabila Usmany Nurmasyitah Nurmisba Ovriyaidn Pangesti, Rizka Dhilla Dwi Pasaribu, Revi Lestari Permatasari, Reskia Dwi Pratama, Rizky PUJI LESTARI Puji Muniarty Puput Putra, Fahreza Qalbi, Dailla Qomaruddin R.Wisnu Fergy Pamungkas Rahma Fitri Rahmaddeni Rahmaddeni RAIHAN FAHREZI Rajiansyah Ramadhan, Yogi Rifansyah Reniawaty, Dewi Ridwan Rifat, Mohammad Rika Savitri Rikko kurnia fitra Rikko kurnia fitra Rini Andriani Rivanthio, Tubagus Riko Rizka Donny Agung Saputra Rizki Amalia Robiatul Andawiyah Rohwati, Siti Romi Asmara Sabaruddin Safrika Saiful Bahgia Saleh, M Sandy Prabowo Sapto Wibowo Saryana Sasmita, Yudi Septiza Shalih Husni Siti Anisah Siti Chanifah Siti Lathifah, Suci Slamet Sofyan Jafar Soleha Sonia Nadia Muslimah Sopan Hidayat Sri Murni Sri Sudono Saliro Subaidi, Joelman Sugiatno . Suharno, M.Iqbal Suharno, Muhammad Iqbal Suriani Susandri, Susandri SUSANTI Susetyanto, Joko SUSI ERLINDA Sustari Alamsyah Sutriani Syabarrudin, Agus Syadella Nur Aqilla Syahrabanu, Indik Syaiful Amin Syamsul Rizal T.Sy Eiva Fadha Tahir, Muhlis Tajul Munir Tasyukur Tasyukur Tejawati, Andi Teuku Yudi Afrizal Thorik Satria Ilmi Tiara Tomo Djudin Tomo Djudin Tri Ananda Muhammad, Vajrel Triyani Arita Fitri Tulili, Hadie Pratama Tuty Ningsih Udiannoor Ulfah Fajarini Uliyah, Siti Wahyu Wahyu Sulaksono Wahyudin Wedra Aprison Widia Winata, Nugraha Pandu Yanti, Asri Vivi Yola Dyfa Meisari Yudith Evametha Vitranilla Yundari Yustisi, Nabhani Zaiyar, M. Zubaidah R, Zubaidah ZUBIR Zulfadli