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Dampak Pada Nilai Penjualan Dan Penerapan Green Economy Sebelum dan Sesudah Perubahan Tarif PPN Tahun 2020-2023 (Studi Kasus Pada United Tractors Tbk) Daniel; Siagian, Harlyn L.; Malau, Harman
Jurnal Akademi Akuntansi Indonesia Padang Vol. 5 No. 1 (2025): April
Publisher : LPPM Akademi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/wwydz471

Abstract

Penelitian ini menganalisis bagaimana penyesuaian besaran Pajak Pertambahan Nilai (PPN) selama periode 2020 hingga 2023 memengaruhi nilai penjualan dan implementasi konsep green economy pada PT United Tractors Tbk. Penelitian ini membandingkan nilai penjualan dan penerapan green economy sebelum dan sesudah kenaikan PPN pada tahun 2020-2023 menggunakan SPSS 23 melalui uji normalitas dan paired samples t-test terhadap 42 bulan data nilai penjualan dan distribusi biaya lingkungan. Terdapat perbedaan yang signfikan pada nilai penjualan dan penerapan green economy sebelum dan sesudah perubahan tarif PPN PT United Tractors Tbk, dengan rata-rata keduanya meningkat setelah implementasi.
Desa Sekura’s Tourism Prospects: Unlocking the Local Assets in Community Development Iwan Ramadhan; Khosihan, Aan; Hardiansyah, Muhammad Agus; Daniel; Suriyanisa; Wiyono, Hadi
Jurnal Pemberdayaan Masyarakat: Media Pemikiran dan Dakwah Pembangunan Vol. 9 No. 1 (2025): Jurnal Pemberdayaan Masyarakat
Publisher : UIN Sunan Kalijaga, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jpm.2025.091-03

Abstract

Cultural heritage has been recognized as a relevant discourse in the planning of tourism village development within the international context; however, existing literature reveals certain limitations. A critical aspect of addressing this issue pertains to the integration of local assets into community empowerment initiatives. Consequently, this study seeks to investigate the tourism potential of Desa Sekura by employing an ethnography-based model of community empowerment that incorporates local assets. Utilizing an ethnographic methodology, this research examines the ways in which cultural traditions, social capital, and natural resources in Desa Sekura, West Kalimantan, Indonesia, can be leveraged to promote sustainable tourism development. The findings suggest that principles of social inclusion, community participation, and locally-based management can enhance the tourism potential of Desa Sekura while preserving its cultural identity. Furthermore, the evolution of local institutions in the management and utilization of cultural and social assets is effectively illustrated as a means of fostering tourism village potential. This study aims to contribute new perspectives on the development of tourism villages that emphasize local community empowerment and the preservation of cultural heritage as essential components of sustainable economic development.
PENERAPAN HUKUM PIDANA DALAM TINDAK PIDANA KORUPSI YANG DILAKUKAN OLEH KORPORASI Nelvitia Purba; Akiruddin Ahmad; Daniel
Journal of Social and Economics Research Vol 7 No 1 (2025): JSER, June 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v7i1.789

Abstract

Penelitian ini membahas sistem pertanggungjawaban pidana korporasi dan hambatan yang dihadapi jaksa dalam menangani tindak pidana korupsi. Hasil penelitian menunjukkan bahwa sistem pertanggungjawaban pidana korporasi terbagi menjadi tiga jenis, yaitu tanggung jawab mutlak (strict liability), tanggung jawab berdasarkan kesalahan, dan tanggung jawab berdasarkan kelalaian. Dalam hukum perseroan, konsekuensi yuridis dari tindakan korporasi sepenuhnya ditanggung oleh korporasi itu sendiri. Terdapat tiga model pertanggungjawaban korporasi dalam tindak pidana, yaitu pengurus sebagai pembuat dan bertanggung jawab, korporasi sebagai pembuat dan pengurus yang bertanggung jawab, serta korporasi sebagai pembuat sekaligus bertanggung jawab. Selain itu, penelitian ini mengidentifikasi hambatan yuridis dan non-yuridis yang dihadapi jaksa dalam menangani tindak pidana korupsi. Hambatan yuridis meliputi kesulitan dalam pembuktian di persidangan, pengembalian kerugian negara oleh terdakwa yang menghambat proses penuntutan, lamanya proses pengungkapan tindak pidana korupsi yang mengakibatkan kesulitan dalam pengumpulan bukti, serta penerapan asas oportunitas yang memungkinkan penghentian penyidikan melalui Surat Perintah Penghentian Penyidikan (SP3). Sementara itu, hambatan non-yuridis mencakup kedudukan kejaksaan dalam Musyawarah Pimpinan Daerah (Muspida) yang berpotensi mempengaruhi independensi penegakan hukum, serta adanya intervensi dari pihak ketiga yang menghambat proses pengungkapan kasus korupsi. Penelitian ini memberikan wawasan mengenai tantangan dalam sistem pertanggungjawaban pidana korporasi serta kendala dalam penegakan hukum terhadap tindak pidana korupsi. Oleh karena itu, diperlukan reformasi hukum dan peningkatan independensi kejaksaan dalam menangani kasus korupsi untuk memastikan efektivitas penegakan hukum.
PENERAPAN HUKUM PIDANA DALAM TINDAK PIDANA KORUPSI YANG DILAKUKAN OLEH KORPORASI Nelvitia Purba; Akiruddin Ahmad; Daniel
Journal of Social and Economics Research Vol 7 No 1 (2025): JSER, June 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v7i1.789

Abstract

Penelitian ini membahas sistem pertanggungjawaban pidana korporasi dan hambatan yang dihadapi jaksa dalam menangani tindak pidana korupsi. Hasil penelitian menunjukkan bahwa sistem pertanggungjawaban pidana korporasi terbagi menjadi tiga jenis, yaitu tanggung jawab mutlak (strict liability), tanggung jawab berdasarkan kesalahan, dan tanggung jawab berdasarkan kelalaian. Dalam hukum perseroan, konsekuensi yuridis dari tindakan korporasi sepenuhnya ditanggung oleh korporasi itu sendiri. Terdapat tiga model pertanggungjawaban korporasi dalam tindak pidana, yaitu pengurus sebagai pembuat dan bertanggung jawab, korporasi sebagai pembuat dan pengurus yang bertanggung jawab, serta korporasi sebagai pembuat sekaligus bertanggung jawab. Selain itu, penelitian ini mengidentifikasi hambatan yuridis dan non-yuridis yang dihadapi jaksa dalam menangani tindak pidana korupsi. Hambatan yuridis meliputi kesulitan dalam pembuktian di persidangan, pengembalian kerugian negara oleh terdakwa yang menghambat proses penuntutan, lamanya proses pengungkapan tindak pidana korupsi yang mengakibatkan kesulitan dalam pengumpulan bukti, serta penerapan asas oportunitas yang memungkinkan penghentian penyidikan melalui Surat Perintah Penghentian Penyidikan (SP3). Sementara itu, hambatan non-yuridis mencakup kedudukan kejaksaan dalam Musyawarah Pimpinan Daerah (Muspida) yang berpotensi mempengaruhi independensi penegakan hukum, serta adanya intervensi dari pihak ketiga yang menghambat proses pengungkapan kasus korupsi. Penelitian ini memberikan wawasan mengenai tantangan dalam sistem pertanggungjawaban pidana korporasi serta kendala dalam penegakan hukum terhadap tindak pidana korupsi. Oleh karena itu, diperlukan reformasi hukum dan peningkatan independensi kejaksaan dalam menangani kasus korupsi untuk memastikan efektivitas penegakan hukum.
Analysis of Price and  Product Perceived Bolster Purchase Decision: Study Case in Fast Food Restaurant in East Bekasi Area Rahadjeng , Indra Riyana; Handoko, Melyani; Indrarti, Wahyu; Shaura, Rizkiana Karmelia; Rafik, Ahamd; Daniel; Emita, Isyana; Anwar, Dian Mohamad
Journal of Management and Informatics Vol. 4 No. 2 (2025): August Season | JMI : Journal of Management and Informatics
Publisher : University of Science and Computer Technology

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jmi.v4i2.202

Abstract

The increasing competition among fast food restaurants in urban areas has made consumers more selective in their purchasing decisions, with price and product quality emerging as key determinants. This study aims to analyze the influence of perceived price and perceived product quality on consumer purchasing decisions at Subway fast food restaurants in East Bekasi. A quantitative approach was applied using a structured questionnaire distributed to 50 consumers. Data were analyzed through multiple linear regression and classical assumption testing. The results indicate that price has a significant and positive effect on purchasing decisions, with a regression coefficient of 1.191 and a partial determination coefficient (R²) of 0.750, suggesting that price alone explains 75% of the decision variance. Similarly, perceived product quality also demonstrates a significant positive effect with a coefficient of 0.469 and R² of 0.724. When combined, both variables explain 72.4% of the variance in purchasing decisions, with the F-test result of 91.673 surpassing the critical value of 3.20. These findings suggest that consumers in East Bekasi prioritize both affordability and quality when choosing fast food. This research contributes to the literature by validating the dual importance of economic and experiential value in fast food marketing strategies, especially in highly competitive suburban environments.
The Utilization of Chitosan from Maggot (Hermetia illucens) Exuvia as Edible Coating for Tomatoes (Lycopersicon esculentum) and Edible Film with the Addition of Honey as an Antibacterial Agent Daniel; Sitorus, Saibun; Pasaribu, Subur P.; Marliana, Eva; Hairani, Rita; Ruga, Ritbey; Purba, Ritson; Saleh, Chairul; Pratiwi, Djihan Ryn; Magdaleni, Agustina Rahayu; Masmur, Indra; Masmur, Hestina
Science and Technology Indonesia Vol. 10 No. 4 (2025): October
Publisher : Research Center of Inorganic Materials and Coordination Complexes, FMIPA Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26554/sti.2025.10.4.1232-1241

Abstract

The use of chitosan from maggot (Hermetia illucens) exuvia as an edible coating for tomatoes (Lycopersicon esculentum) and an edible film with honey added as an antibacterial agent was investigated. This study aimed to determine the yield of chitosan from black soldier fly (BSF, Hermetia illucens) maggot exuviae as an edible coating. The chitosan was produced from chitin by deacetylation, and its effect on the weight loss and vitamin C levels of tomatoes for 7 days after treatment was investigated. The chitosan coating was characterized by scanning electron microscopy (SEM) and Fourier transform infrared spectroscopy. The antibacterial activity was evaluated using a disk diffusion method. The result showed that by deacetylation, conversion of chitin produced chitosan with a yield of 72% and a deacetylation degree of 75.05%. The chitosan coating significantly affected the weight loss of tomatoes, with the best concentration being 2%. However, the treatment did not significantly affect the decrease in vitamin C levels. The edible chitosan film from BSF maggot exuviae with added honey had a thickness, water content, and water vapor transmission rate of 0.156 mm, 16.9913%, and 30.45 g/m2/24 hours, respectively. SEM characterization showed a relatively dense surface structure, which was slightly smooth and porous. Regarding antibacterial activity, the edible chitosan film inhibited Staphylococcus aureus with an inhibition zone of 10.37 mm; however, Escherichia coli was not inhibited. These results suggest that chitosan from BSF maggot exuviae has potential as an effective edible coating for reducing weight loss in tomatoes despite showing limited antibacterial properties.
Art and Philosophy: Harmony of Giring-Giring Dance, Manganjan Dance, Tambun Bungai Dance of Kalimantan Tengah Lelunu, Sapta; Putri , Kesia Rosalina; Daniel; Olivia, Nia; Simanjuntak, Nova Lady
Harmonia : Journal of Music and Arts Vol. 1 No. 1 (2023): November 2023
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/harmonia.v1i1.71

Abstract

The possibility of tradition collaborating with dance, music and performance art is an amazing art. However, it becomes problematic if the space to perform one of the parts of tradition, namely dance as an art or work in certain regions or localities, is still minimal. Either from the history of dances from certain regions, for example Central Kalimantan, especially the Ma'anyan Dayak community, or the method of usage or meaningful values in the form of ribut rukun, togetherness, care and exploration space. This research method uses a literature review that examines the results of previous studies as secondary sources, online media, and accompanying photos of dances originating from Central Kalimantan. The findings show that the Dayak Giring-Giring dance, Manganjan Dance and Tambun Bungai Dance have a variety of cultural richness, the meaning of friendship, as well as a rich history that must get space from generation to generation to the global community as a cultured, dignified, valuable and communal dance.
Medical waste management in Jember Regency Hospital Prajnawita, Disny; Padmawati, Retna Siwi; Daniel
BKM Public Health and Community Medicine Vol 39 No 09 (2023)
Publisher : Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/bkm.v39i09.9408

Abstract

Purpose: This research aims to analyze medical waste management practices and factors influencing medical waste management in Jember Regency hospitals. Methods: This study employed a qualitative research design with a case study approach. Research data was obtained from the results of in-depth interviews and observations. The determination of research informants was conducted using purposive sampling, involving 16 informants. Data analysis used causal loop diagram (CLD) analysis and the importance-performance analysis (IPA) method. Results: Medical waste management activities in Jember Lung Hospital and Jember Klinik Hospital were generally good. However, some activities could have been more suitable, including sorting, storage, in-situ transportation, and temporary storage. The two hospitals already had incinerators, but the incinerators were damaged due to a lack of maintenance. Therefore, the final medical waste management activities of the two hospitals were carried out with a licensed third party, PT. Sagraha, PT. Wastec International and PT. Universal Eco Pacific. The causal loop diagram (CLD) analysis reveals that the budget availability factor plays a crucial role in supporting effective medical waste management activities, particularly in terms of facility and infrastructure availability, human resource availability, and SOP implementation. Additionally, the quality of human resources and hospital accreditation has a positive influence on suitable medical waste management activities. The importance-performance analysis (IPA) method identified the main priority scale that requires improvement, specifically the hospital staff's discipline. Conclusion: Medical waste management activities in the Jember Lung Hospital and Jember Klinik Hospital, in general, have followed the RI Minister of Health Decree Number 1204/Menkes/SK/X/2004 and PerMenLHK No. 56 of 2015. However, segregation activities were still not optimal, and medical waste containers were not equipped with an infectious symbol. Therefore, efforts to increase periodic monitoring and evaluation of officer performance can improve officer discipline through SOP.
Utilization and expenditure of Indonesia National Health Insurance before and during COVID-19 pandemic in Indonesia: a descriptive study Hafidz, Firdaus; Kusila, Gilbert Renardi; Nadhira, Farrasila; Daniel; Baros, Wan Aisyah; Revelino, Dedy; Dhanalvin, Erzhan; Saut, Benjamin; Jaya, Citra; Oktavia, Ayunda
BKM Public Health and Community Medicine Vol 38 No 07 (2022)
Publisher : Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/bkm.v38i7.4964

Abstract

Purpose: This study describes the utilization of healthcare facilities before and during the COVID-19 pandemic and the expenditure of national health insurance at primary and secondary healthcare facilities. Methods: This is a descriptive study with a cross-sectional design. We utilized claim data from the National Health Insurance from January 2018 to June 2021. The population included in this study were all Indonesian citizens who contracted COVID-19. Both the Ministry of Health and National Health Insurance expenditure for COVID-19 services were captured. The data were analyzed in frequency and proportions. Results: There was a consistent utilization trend across all types of healthcare facilities (primary vs. secondary; public vs. private), with an upward trend before the Covid-19 pandemic, a downward trend in 2020, and a slight increase before June 2021. Primary healthcare utilization jumped by 19% during the 2018-2019 period and dropped by 34% from March to April 2020. A similar trend was observed in the secondary healthcare facilities, with the utilization cost being lower in the 2020 and 2021 periods than in previous years. Hospital visits also showed a decreasing trend during the start of the pandemic (both public and private-owned), which was linear to the expenditure of inpatient and outpatient visits. The total claim for COVID-19 health care increased to IDR 77.8 trillion by August 2021 (inpatient and outpatient), with the highest cost per patient for inpatients with comorbidities. Conclusion: Healthcare utilization decreased significantly during the COVID-19 pandemic period. On the other hand, since COVID-19 increased expenditure, particularly due to inpatient services and comorbidities, National Health Insurance needs to prepare a health financing strategy to anticipate the shift of financing in time of the endemic.
Factors influencing the implementation of food sanitation hygiene in the canteen at Kendari Port Pratama, Ichsan; Sarto; Daniel
BKM Public Health and Community Medicine Vol 39 No 08 (2023)
Publisher : Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/bkm.v39i08.9195

Abstract

Purpose: Food handlers still need to routinely wash their hands with hand soap or wear aprons/masks, as there are dirty outdoor areas and many flies in canteens at Kendari port. Previous studies found that education level, knowledge, attitude, training, and availability of facilities affect the implementation of food sanitation hygiene. However, there has yet to be research on the combination of these factors in influencing the implementation of food sanitation hygiene, and research on the application of food sanitation hygiene in port areas in Indonesia is still rare. The study aimed to identify one factor that must be present for the implementation of food sanitation hygiene that meets the requirements and does not meet the requirements and identify a combination of factors that influence the implementation of food sanitation hygiene. Methods: The study design was cross-sectional, and 16 canteens and 16 food handlers participated using total sampling techniques. Education level, knowledge, attitude, training, and availability of facilities were analyzed using Qualitative Comparative Analysis (QCA). Results: No single factor was mandatory for implementing food sanitation hygiene that meets or does not meet the requirements. QCA identified three pathways for implementing eligible and not-eligible food sanitation hygiene. Conclusion: Frequent or regular training and adequate facilities are essential to implement food sanitation hygiene that meets the requirements. Meanwhile, poor attitudes, never or rarely-received training, and inadequate facilities were essential factors that led to implementing food sanitation hygiene, which was needed to meet the requirements.