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All Journal Journal of Geoscience, Engineering, Environment, and Technology Journal of Business and Behavioural Entrepreneurship Awang Long Law Review INTELEKTIVA Jurnal Hukum Non Diskriminatif IJLRSA Journal of International Islamic Law, Human Right and Public Policy Indonesian Journal of Auditing and Accounting
Sofian
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Religion Arts Humanities Chemistry Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Physics Public Health Social Sciences Other

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Attributes of Coffee Shop as Antecedent of Customer Satisfaction Ridwan Darussalam; Febriyanto Sasongko; Saga Hayyu Suyanto Putra; Sofian; Tatang Mustaqim
Journal of Business and Behavioural Entrepreneurship Vol 4 No 2 (2020): Journal of Business and Behavioural Entrepreneurship
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JOBBE.004.2.09

Abstract

Purpose – This study was conduct to examine the effect of attributes coffee shop to customer satisfaction in Indonesian coffee shop industry. Furthermore, this study is also examined customer loyalty as consequences of customer satisfaction Research Design – Five attributes of coffee shop were identified as having potential to be antecedent of customer satisfaction. The five attributes were: store atmosphere, employee attitude, IT service, coffee quality, and price fairness. Research Methodology – This study used online questionnaire which is adopted from the previous studies. The online questionnaires were used Google Form and shared through various social media platform. A total 851 respondents from 34 province in Indonesia were involved but only 350 respondents were qualified. KMO Factor analysis and regression analysis were performed to identify the validity of items and examine the relationship among variables. Findings – The results revealed that five of six hypothesized were statistically significant. Coffee quality was recognized as attribute of coffee shop which is produce the highest effects to customer satisfaction. Moreover, the relationship between customer satisfaction and customer loyalty was found positive.
Politik Hukum Penambahan Kewenangan Bawaslu Dalam Rangka Penegakan Hukum Pemilu Sofian
Jurnal Hukum Non Diskriminatif Vol. 1 No. 1: Juli 2022
Publisher : PT. Bangun Harapan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (189.753 KB) | DOI: 10.56854/jhdn.v1i1.43

Abstract

Amanat Undang-Undang Pemilihan Umum (Pemilu) dan Pemilihan Kepala Daerah (Pilkada) telah mendelegasikan Badan Pengawas Pemilu (Bawaslu) sebagai badan penyelenggara Pemilu yang memiliki kewenangan melakukan pengawasan terhadap setiap tahapan Pemilu dan Pilkada serta mengadili terhadap pelanggaran Pemilu dan penyelesaian sengketa Pemilu. Bawaslu sebagai Pusat Kegiatan Penegakan Hukum Pemilu (Sentra Gakkumdu) terhadap segala tindak pidana pemilu serta menjalankan fungsi peradilan untuk memeriksa dan memutus sengketa Pemilu dan Pilkada. Dengan kewenangan Bawaslu sebagai lembaga Superbody di jajaran Badan Penyelenggara Pemilu. Karena perannya yang Esensial dalam membangun sistem pemilu yang bersih dan Kredibel, juga mencegah terjadinya penyalahgunaan kekuasaan di dalamnya. Implementasi Undang-Undang Pemilu Nomor 7 Tahun 2017 menegaskan kedudukan, fungsi dan kewenangan Bawaslu akan semakin diperkuat oleh beberapa perubahan aturan, termasuk peningkatan jumlah anggota Bawaslu dan menambah kewenangan Bawaslu. Mengingat bahwa 2024 akan dilaksanakan Pemilu secara serentak dan pengalaman masa lalu menunjukkan Pemilu di Indonesia masih banyak terjadi pelanggaran serta meninggalkan banyak persoalan. Maka peraturan Bawaslu yang terkandung dalam undang- undang Pemilu akan mempengaruhi kinerja Bawaslu dalam pelaksanaan Pemilu dan Pilkada selanjutnya. Perubahan dalam undang-undang Pemilu juga memperkuat Bawaslu tidak hanya sebagai lembaga pengawas Pemilu, tetapi juga kedudukan, fungsi, dan kewenangan dari Bawaslu diperkuat pada saat lahirnya Undang-Undang Penyelenggara Pemilu Negara Republik Indonesia Nomor 15 Tahun 2011 menggantikan Undang-Undang Pemilu Negara Republik Indonesia Nomor 22 Tahun 2007. Perubahan yang mendasar dalam Undang-Undang ini adalah mengembalikan kewenangan Bawaslu yang sempat dicabut dalam penyelesaian sengketa Pemilu.
Seismic Vulnerability Analysis Using the Horizontal to Vertical Spectral Ratio (HVSR) Method on the West Palu Bay Coastline Amirudin; Madrinovella, Iktri; Sofian
Journal of Geoscience, Engineering, Environment, and Technology Vol. 8 No. 02-2 (2023): Special Issue from The 1st International Conference on Upstream Energy Techn
Publisher : UIR PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jgeet.2023.8.02-2.13879

Abstract

This research was carried out to make a map of the dominant frequency (f0), amplification factor (A0), seismic susceptibility index (Kg), Vs30, Sediment Layer Thickness (H) and Peak ground acceleration (PGA). Microtremor measurements were carried out with a three-component seismometer of the TDL-303S type as many as 27 measurement points. The data was analyzed by the Horizontal to Vertical Spectral Ratio (HVSR) method. The PGA calculation was carried out using the Kanai equation with a reference to the Palu-Donggala earthquake on September 28, 2018. The results showed that the distribution of the dominant frequency value (f0) ranged from 0.4149 Hz-0.8869 Hz, the soil amplification factor (A0) ranged from 2,199–4,884, the seismic vulnerability index (Kg) ranged from 8.79 s2/cm-41.41 s2/cm, the shear wave velocity to a depth of 30 meters ( Vs30) ranged from Vs30 197.7 m/s-320.2 m/s , the thickness of the sedimentary layer ranges from 260.3 m-291.1 m and the peak ground acceleration (PGA) of Kanai ranges from 137.3 gal – 234.2 gal by using Mw 7.4 earthquakes with an intensity scale (MMI) VI to VII. The coastal area of West Palu bay has an intermediate seismic vulnerability II to a high seismic vulnerability IV so that it will be vulnerable in the event of an earthquake disaster. Areas that have a very high vulnerability index are in the upper western and easternmost regions while those with a lower level tend to have a lower vulnerability index value.
THE IMPOSITION OF FINAL INCOME TAX ON MSME BUSINESSES IN THE PERSPECTIVE OF LEGAL JUSTICE Sofian
Awang Long Law Review Vol. 4 No. 1 (2021): Awang Long Law Review
Publisher : Sekolah Tinggi Ilmu Hukum Awang Long

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (358.512 KB) | DOI: 10.56301/awl.v4i1.241

Abstract

This research aims to analyze the Imposition of Final Income Tax on MSME Business Actors from a legal justice perspective. The research method used is normative legal research. Research is descriptively analytical. Data collection techniques are carried out by way of literature studies. The results showed that based on the perspective of legal justice against MSMEs in taxation (equity principle), the imposition of the Final PPh is not following the principle of fairness, because it does not reflect the ability to pay. A fair increase is that the greater the income, the greater the tax that must be paid. This is called vertical equity. The income referred to here is net income, that is, after deducting the costs of reducing gross income allowed under the applicable tax provisions. Because the Final PPh is calculated directly from gross circulation, the indulging is following with the concept of justice in the cultivation. How not, the size of the net income of a person or business entity will not affect the amount of taxes that will be paid because taxes are calculated by multiplying the direct rate against gross circulation. Even in a state of loss, with the imposition of final PPh a person or business entity still has to pay taxes.
OMNIBUS LAW COPYRIGHT WORK REVIEWED FROM THE PHILOSOPHY OF LAW Sofian; Rasji
Awang Long Law Review Vol. 4 No. 1 (2021): Awang Long Law Review
Publisher : Sekolah Tinggi Ilmu Hukum Awang Long

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.153 KB) | DOI: 10.56301/awl.v4i1.244

Abstract

This research aims for omnibus law copyright work reviewed from the philosophy of law. The research method used is normative legal research. Research is descriptively analytical. Data collection techniques are carried out by way of literature studies. The results of the study showed the Omnibus Law Copyright Work Reviewed From the Philosophy of Law, it is seen that the Law to be created through the establishment of omnibus copyright law only pursues legal certainty in the field of the investment itself and forgets the principle of justice. Where the government's current goal continues to encourage the entry of foreign investors into the country, this can be seen from the onslaught of government actions, including omnibus law regulations and policies. Omnibus Law is known in Indonesia after the President of Indonesia delivered it in a state of the nation address at his inauguration as President before the MPR session on October 20, 2019. Omnibus law is the focus of the president to solve the problem of overlapping regulations and bureaucracy. The hope is that the omnibus law can provide good service for the community and attract foreign investors to invest in Indonesia.
Penta Helix Collaboration to Fight Poverty in Tangerang City Latuconsina, Hudaya; Ahmad; Sofian; Sofia Latif, Inas
The International Journal of Law Review and State Administration Vol. 2 No. 4 (2024): July - August : The International Journal of Law Review and State Administratio
Publisher : PDPI (Perkumpulan Dosen Peneliti Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58818/ijlrsa.v2i4.160

Abstract

The phenomenon of poverty is a social problem that is always discussed in a global context. Not only in developing countries, even poverty is still possible in developed countries. Poverty is still one of the government's homework because the achievement of sustainable development targets still requires several efforts to evaluate improvements. Similarly, in Tangerang City, although the poverty rate in this city is not the highest and can be said to be relatively low, it still needs to be considered to be improved. Researchers use qualitative research methods through literature review and focus group discussion (FGD) to collect data. The results show that in fighting poverty, all relevant parties must be involved. Even though cooperation has been established, penta helix coordination still needs to be realized in reality. Researchers suggest the need to regulate and strengthen collaboration between academia, the private sector, society, government and the media who are members of the penta helix. Furthermore, harmonization and synchronization of rules with applied policies should also be carried out. So that all related things can be accommodated properly.
IMPLEMENTASI LITERASI DIGITAL DALAM PEMBELAJARAN FIKIH DI MADRASAH ALIYAH SOFIAN; TINI KHAERUNNISA
JURNAL EKONOMI, SOSIAL & HUMANIORA Vol 7 No 01 (2025): INTELEKTIVA : JURNAL EKONOMI, SOSIAL DAN HUMANIORA - EDISI JANUARI-APRIL 2025
Publisher : KULTURA DIGITAL MEDIA ( Research and Academic Publication Consulting )

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

Abstract

Literasi digital telah menjadi kebutuhan mendesak di era transformasi digital, termasuk dalam pendidikan agama seperti pembelajaran fikih di Madrasah Aliyah. Penelitian ini bertujuan untuk menganalisis implementasi literasi digital dalam pembelajaran fikih, dengan fokus pada strategi, tantangan, dan dampaknya terhadap pemahaman siswa. Menggunakan pendekatan kualitatif, data dikumpulkan melalui wawancara, observasi, dan analisis dokumen di tiga Madrasah Aliyah di Kabupaten Bandung. Hasil penelitian menunjukkan bahwa literasi digital, melalui penggunaan platform pembelajaran daring, media interaktif, dan sumber digital, meningkatkan keterlibatan siswa dan mempermudah pemahaman konsep fikih yang kompleks. Namun, tantangan seperti keterbatasan infrastruktur, kompetensi guru, dan resistensi terhadap perubahan masih menghambat implementasi optimal. Penelitian ini merekomendasikan pelatihan intensif bagi guru dan penguatan infrastruktur teknologi untuk mendukung pembelajaran fikih yang berbasis literasi digital.
TECHNIQUES FOR DESIGNING REGULATIONS AND LEGISLATION Bambang Harianto; Inka Edriani; Sofian
Journal of International Islamic Law, Human Right and Public Policy Vol. 1 No. 3 (2023): September
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59733/jishup.v1i3.11

Abstract

Legislative regulations are written regulations formed by state institutions or authorized officials and are generally binding. In realizing national legal development policies, especially statutory regulations and realizing the orderly formation of statutory regulations by paying attention to general principles and the hierarchy of statutory regulations, Law Number 15 of 2019 concerning the formation of statutory regulations has been promulgated. However, looking at the aspect of the development of legislative regulations from year to year, it can be felt that there are weaknesses in the law and there are several other issues that are why the law is often subject to judicial review. To overcome this, it is necessary to evaluate the drafting of future legislation and the need to respond to various developments in state and government life as well as the dynamics occurring in society and so on.
Pengaruh Independensi, Skeptisisme, dan Kompetensi Auditor Terhadap Kualitas Audit dengan Etika Auditor sebagai Variabel Moderasi Soenjaya, Herlian; Sofian
Indonesian Journal of Auditing and Accounting Vol 1 No 2 (2024): Juli 2024
Publisher : IAPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71188/ijaa.v1i2.10

Abstract

Banyaknya kasus yang melibatkan profesi akuntan publik membuktikan bahwa sikap independensi, skeptisisme, dan kompetensi masih kurang diterapkan oleh auditor. Proses pemeriksaan audit yang tidak dilandasi pertimbangan dan penerapan etika profesi dapat mempengaruhi kualitas audit yang dihasilkan. Padahal, sudah menjadi kewajiban bagi setiap auditor untuk mematuhi dan menerapkan kode etik profesional serta standar audit. Auditor dituntut untuk bersikap etis dalam pekerjaannya. Oleh karena itu, penelitian ini bertujuan untuk menguji dan menilai pengaruh independensi, skeptisisme, dan kompetensi auditor terhadap kualitas audit dengan etika auditor sebagai variabel pemoderasi. Jenis data yang digunakan dalam penelitian ini adalah data primer berupa data kuantitatif. Data diperoleh dari survei melalui kuesioner yang disebarkan kepada auditor di Kantor Akuntan Publik (KAP) di Surabaya. Populasi dalam penelitian ini adalah auditor pada KAP di Surabaya. Teknik pengambilan sampel menggunakan metode non-probability sampling dengan teknik convenience sampling. Analisis data dalam penelitian ini menggunakan model regresi yang diolah menggunakan perangkat lunak Statistical Package for the Social Sciences (SPSS). Hasil penelitian menunjukkan bahwa independensi auditor berpengaruh positif terhadap kualitas audit, sementara skeptisisme dan kompetensi auditor tidak berpengaruh signifikan terhadap kualitas audit. Selain itu, etika auditor tidak memoderasi pengaruh independensi, skeptisisme, dan kompetensi terhadap kualitas audit.
Co-Authors Ahmad Amirudin Bambang Harianto Febriyanto Sasongko Hudaya Latuconsina Iktri Madrinovella Inas Sofia Latif Inka Edriani Rasji Ridwan Darussalam Saga Hayyu Suyanto Putra Soenjaya, Herlian Tatang Mustaqim TINI KHAERUNNISA