Articles
Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor di Samsat Medan Selatan
Dapot Lumban Gaol;
Agus Purwoko;
Erika Revida
Journal on Education Vol 5 No 4 (2023): Journal on Education: Volume 5 Nomor 4 Mei-Agustus 2023
Publisher : Departement of Mathematics Education
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DOI: 10.31004/joe.v5i4.2033
Taxpayer compliance is one of the measuring instruments for the success of motor vehicle tax revenues. This study aims to analyze the influence of economic conditions, tax sanctions and modernization of the tax administration system towards the compliance of motor vehicle taxpayers in Samsat South Medan. The theory used in this study is Risk Opposing Theory (Risk Aversion Theory). The population in this study was all motor vehicle taxpayers registered at the Samsat Joint Office in Medan Selatan with a total sample of 271 samples The sample determination technique is accidental sampling. This research is a type of quantitative research using primary data, data obtained by spreading questionnaires. Analytical techniques that Used is multiple linear regression with first a classical assumption test consisting of a normality test, a multicolenierity test, and a heteroskedasticity test. After the classical assumption test fulfilled followed by hypothesis test with t test and F test. The results showed that both partially and simultaneously the variables of the quality of economic conditions, tax sanctions, and modernization of the tax administration system positively affect to the compliance of motor vehicle taxpayers in Samsat South Medan.
PENGELOLAAN DANA KEMAHASISWAAN: KECURANGAN DAN MODUS MELAKUKANNYA
Adrian Izaak Rompis;
Rhosalina Damayanti;
Aprina Nugrahesthy Sulistya Hapsari
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 8, No 2 (2022): Vol 8, No. 2 (2022)
Publisher : Universitas Pakuan
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DOI: 10.34204/jiafe.v8i2.4953
ABSTRAKPenelitian ini bertujuan untuk mendeskripsikan modus kecurangan dalam pengelolaan dana kemahasiswaan yang berpotensi menghambat terwujudnya akuntabilitas dalam Good University Governance (GUG). Penelitian ini dilakukan dengan metode deskriptif kualitatif terhadap 25 Himpunan Mahasiswa Prodi (HMP) di PTS X melalui wawancara mendalam dan didukung dengan dokumentasi laporan pengelolaan dana mahasiswa. Tahapan penelitian meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa modus kecurangan dana kemahasiswaan HMP PTS X dilakukan melalui misappropriation assets dan fraudulent financial statement dengan modus yang beragam, akibat dari lemahnya pengendalian internal. Selain itu, pengelolaan sistem informasi dan teknologi informasi yang belum optimal menyebabkan informasi yang dihasilkan kurang akuntabel dalam pengambilan keputusan. Hasil penelitian ini diharapkan mampu berkontribusi secara praktis sebagai evaluasi pengelolaan dana kemahasiswaan Lembaga Kemahasiswaan PTS X dan secara teoritis mampu memperkaya literatur bagi penelitian selanjutnya. ABSTRACTThis study aims to describe the mode of fraud in the management of student funds that have the potential to hinder the realization of accountability in Good University Governance (GUG). This research was conducted using a qualitative descriptive method on 25 Student Associations (HMP) at PTS X through in-depth interviews and supported by documentation of student fund management reports. The research stages include data reduction, data presentation, and drawing conclusions. The results showed that the fraudulent mode of student funds at HMP PTS X was carried out through misappropriation of assets and fraudulent financial statements with various modes, as a result of weak internal control. In addition, nonoptimal management of information and information tachnology systems resulted in less accountable information in the decision making process. The study is only limited on Student Associsstions (HMP) as object of study which does not represent the mode of student fraud more broadly. This research is expected to be able to contribute practically as an evaluation of the management of student funds at the PTS X Student Council and theoretically be able to enrich the literature for further research.
Pengaruh Lingkungan Kerja terhadap Kinerja Guru SMP Negeri 24 Kota Jambi
Rasdi Rasdi;
Muhammad Syukri
Jurnal Ilmiah Universitas Batanghari Jambi Vol 23, No 1 (2023): Februari
Publisher : Universitas Batanghari Jambi
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DOI: 10.33087/jiubj.v23i1.3633
The purpose of this study is to determine and describe the work environment and teacher performance at SMP N 24 Jambi City and to verify the effect of the work environment on teacher performance at SMP Negeri 24 Jambi City. The population used is the total number of teachers of SMP Negeri 24 Jambi City, amounting to 44 people. the sample is part of the population that is used as the object of research. The sample in the study was all teachers of SMP Negeri 24 Jambi City, totaling 44 people. Data collection methods in this study are field research and library research, in this study using descriptive analysis methods. Descriptive analysis method provides a systematic structure in organizing the data as well as objective answers and the data is presented in the form of an average, scale range. It is known that the constant value of 0.411 means that if the work environment variable (X) is 0 then the performance variable (Y) is 0.411. Furthermore, with the simple linear regression equation above, there is a positive value for the regression coefficient of the work environment variable, which is 0.657. work (X) is positive if there is a change in the work environment variable, it will cause a unidirectional change in the teacher performance variable. In this study, it can be analyzed the magnitude of the influence of the work environment on teacher performance that is equal to 0.657. it means that if the work environment (X) on teacher performance at SMP Negeri 24 Jambi City increases by 1%, the teacher's performance will increase 65.7%Â
Analysis of Contamination of Lead Metal (Pb) and Cadmium (Cd) in Whitening Serum Circulating in Online Stores with Atomic Absorption Spectrophotometry
Iswandi Iswandi
AFAMEDIS Vol. 4 No. 1 (2023): JURNAL FARMASI INDONESIA AFAMEDIS
Publisher : Akademi Farmasi Mitra Sehat Mandiri Sidoarjo
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Abstract Various cosmetic preparations are developing in line with technological developments in online marketing today, one of which is serum whitening. Whitening serum is a series of facial skin care products that contain certain active ingredients used for the health of facial skin with the aim of whitening the face. Online sales of cosmetics have a bad impact, namely the spread of cosmetics that have not been registered with BPOM, so it is feared that contamination from contamination materials such as heavy metals lead (Pb) and cadmium (Cd). So there is a need for a qualitative and quantitative analysis with atomic absorption spectrophotometry and method verification. This study aims to identify the presence of lead (Pb) and cadmium (Cd) metal contamination in whitening serums so as to advise consumers about the dangers of using these metals for facial skin health. The results showed that the 5 samples analyzed all contained lead metal contamination (Pb) in the range of 0.0191-0.0406 mg / L and cadmium metal (Cd) in the range of 0.7732-0.9871 mg / L. Results still met the requirements in accordance with the BPOM contamination limit, namely no more than 20 mg / L and no more than 5 mg / L. Thus, all the serum whitening sample is still within the safe limit according to the contamination limit by BPOM.
The Analysis of an Islamic Family Law to Saqinah Family of Expatriate Husband
irfanb;
Rusdaya Basri;
Saidah Saidah;
Suhartina Suhartina
Jurnal Marital: Kajian Hukum Keluarga Islam Vol 1 No 1 (2022): Hukum Keluarga Islam
Publisher : IAIN Parepare
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DOI: 10.35905/marital_hki.v1i1.3184
Penelitian ini bertujuan mendeskripsikan: 1) proses membangun keluarga sakinah bagi pasangan suami isteri suaminya perantau di Desa Mirring, 2 dampak keluarga terhadap suami perantau di Desa Mirring, 3) analisis hukum keluarga islam terhadap pembentukan keluarga sakinah suami perantau di Desa Mirring. Penelitian ini berupa penelitian kualititatif deskriptif dengan pendekatan fenomenologi. Pengumpulan datanya menggunakan teknik observasi, wawancara dan dokumentasi, dengan menganalisis data menggunakan cara reduksi data (Data Reduction),penyajian data (data display), dan penarikan kesimpulan (verification/conclusion drawing). Hasil penelitian menunjukkan bahwa cara membangun keluarga sakinah bagi pasangan suami isteri perantau di Desa Mirring para isteri sepakat rela ditinggalkan suami untuk merantau tetapi komunikasi harus diterapkan dengan baik untuk memberikan kabar melalui telepon (panggilan video). Adapun dampak keluarga terhadap suami perantau di Desa Mirring yaitu dampak positifnya ialah perekonomian meningkat serta terpenuhinya nafkah lahir dan untuk dampak negatifnya ialahisteri harus memendam rindu dan juga tugas suami di rumah digantikan oleh isteri mereka dan adapun analisis hukum keluarga islam terhadap pembentukan keluarga sakinah suami perantau di Desa Mirring yaitu banyaknya maslahat dari pada mafsadat yang ditimbulkan oleh suami isteri yang suaminta perantau dan diperbolehkan karena telah melaksanakan hak dan kewajibannya memelihara agama, memelihara jiwa, memelihara keturunan, memelihara harta.
Cultural Values of Rapo-Rappang Pre-Marriage Bugis Community in Watang Sawitto District, Pinrang Regency, Perspective of Islamic Law
Iin Mutmainnah;
Syahrullah Tahir;
Rusdaya;
Sunuwati, Sunuwati
Jurnal Marital: Kajian Hukum Keluarga Islam Vol 3 No 2 (2025): MARITAL: Kajian Hukum Keluarga Islam
Publisher : IAIN Parepare
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DOI: 10.35905/marital_hki.v1i1.3240
Rapo-rapoang merupakan dasar kata dari rapuh, rapuh itu sendiri dapat diartikan sebagai masa dimana calon pengantin mudah terkena musibah yang dapat mencederai fisik ataupun dapat merenggut nyawa calon pengantin maka dari itu calon pengantin tidak dianjurkan keluar rumah untuk hal yang sia-sia karena tujuan dari rapo-rapoang itu sendiri merupakan larangan agar pengantin terhindar dari bala’. Penelitian ini bertujuan mengetahui budaya adat Rapo-rapoang dan menghindarkan calon mempelai dari bahaya dan memberikan edukasi kepada calon mempelai. Jenis penelitian ini adalah kualitatif deskriptif. Adapun teknik pengumpulan data yang digunakan adalah Teknik Library Reserarch dan Teknik Field Research (Observasi, Wawancara, Dokumentasi). Penelitian ini menggunakan sumber data primer dan data sekunder. Hasil penelitian menujukkan bahwa Pemahaman masyarakat bugis khususnya di kecamatan Watang Sawitto kabupatan Pinrang meyakini bahwa rapo-rapoang merupakan sebuah adat yang dilaksanakan masyarakat setelah terjadinya mapettuada (putus perkataan) dalam adat bugis rapo-rapoang yaitu sebuah larangan yang ditujukan kepada calon mempelai laki-laki dan wanita untuk tidak beraktivitas diluar rumah adapun nilai-nilai rapo-rapoang adalah untuk menghindari bala’, mempersiapkan diri, dan merawat diri.
The Phenomenon of Silariang in Legal Sociology Review
Megawati Megawati;
Rusdaya Basri;
Suhartina Suhartina;
Agus Muchsin
Jurnal Marital: Kajian Hukum Keluarga Islam Vol 1 No 2 (2022): MARITAL: Kajian Hukum Keluarga Islam
Publisher : IAIN Parepare
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DOI: 10.35905/marital_hki.v1i2.3365
Penelitian ini mengkaji tentang fenomena nikah silariang di Kota Parepare tinjauan sosiologi hukum. Tujuan penelitian untuk mendeskripsikan (1) faktor penyebab terjadinya nikah silariang di Kota Parepare (2) dampak yang ditimbulkan akibat kasus nikah silariang di Kota Parepare (3) proses ma’deceng pelaku nikah silariang di Kota Parepare. Penelitian ini adalah field research dengan metode kualitatif deskriptif. Fokus penelitian ini adalah pemahaman masyarakat tentang nikah silariang tinjauan sosiologi hukum di Kota Parepare. Penelitian ini menggunakan pendekatan normatif, yuridis formal dan sosiologis. Sumber data penelitian ini ialah sumber data primer dan sekunder dengan tehnik observasi, interview, dan dokumentasi. Adapun Analisis datanya menggunakan analisis induktif dan deduktif. Hasil penelitian ini menunjukkan: (1) Faktor penyebab terjadinya nikah silariang di Kota parepare dikarenakan berbeda pilihan orang tua, perbedaan suku, perbedaan status sosial dan ekonomi, bertengkar dengan orang tua, dan ketidakterbukaan pada orang tua (2) Dampak yang ditimbulkan akibat kasus nikah silariang di Kota Parepare adalah adanya kebencian antara keluarga pria dengan keluarga wanita, dan orang tua merasa sedih, kecewa dan sakit hati (3) Proses komunikasi dalam menyatukan kembali hubungan antara pelaku nikah silariang dengan keluarga adalah melalui proses mediasi, pelaku nikah silariang memberanikan diri pulang ke rumah orang tua untuk berdamai, mengirim foto pernikahan kepada orang tua, dan orang tua yang menghubungi dan meminta pelaku nikah silariang untuk pulang ke rumah. memelihara keturunan, memelihara harta.
Review of Fiqh Jinayah and Criminal Law on Law Enforcement of Cockfighting Gambling
Dedi Bahar;
Rusdaya Basri;
Islamul Haq
DELICTUM : Jurnal Hukum Pidana Islam Vol 1 No 1 (2022): DELICTUM: Jurnal Hukum Pidana Islam
Publisher : Program Studi Hukum Pidana Islam IAIN Parepare
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DOI: 10.35905/delictum.v1i2.3191
The results of this study discuss jināyah fiqh and criminal law on cockfighting gambling law enforcement (study of decision number 45/Pid.B/2016/PN Pre, the main problems in this study are, how is the analysis of the considerations against the perpetrators of cockfighting gambling in the decision number 45/Pid.B/2016/PN Pre and how is the analysis of jināyah fiqh against cockfighting gamblers in the decision number 45/Pid.B/2016/PN Pre. This type of research uses descriptive qualitative methods, including field research, using normative and juridical theological approaches, while the source of data in this study comes from primary data with the Parepare district court study and secondary data, namely data relating to documents, books, journals and others. Data collection techniques in this research are case studies, interviews and documentation. The results of this study indicate that 1). The judge in sentencing the judges if they saw some mitigating or aggravating considerations for them, so that the judges sentenced them to 3 months and 15 days in prison to be imposed. 2). In Islamic law, gambling crime or also called maysir is included as a jarīmah crime whose punishment provisions are jarīmah ta'zīr, namely the provision of punishment in the form of ta'zīr sanctions provisions depending on the punishment given by the judge or ulil amri/ruler by considering the circumstances of the objectives to have an effect. deterrent not to repeat the action.
HAK WARIS ANAK ADOPSI PERSPEKTIF MADZHAB SYAFI’I (Telaah Hak Anak adopsi Terhadap Harta Orang Tua Angkat)
Subairi
Al-Hukmi : Jurnal Hukum Ekonomi Syariah dan Keluarga Islam Vol. 2 No. 1 (2021): Al-Hukmi : Jurnal Hukum Ekonomi Syari’ah dan Keluarga Islam
Publisher : Fakultas Syariah dan Ekonomi Islam, Universitas Ibrahimy
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DOI: 10.35316/alhukmi.v2i1.1424
Children are the dream of married couples in the family, so not a few of them are found who are trying to get them, from visiting specialist doctors, drinking herbal medicine, certain drugs or also visiting a Kiai for special prayers. So that if some of the efforts that have been made do not reap results—while their desire is no longer making them patient—they adopt children, either their siblings' children or other people's children. After his adoptive parents tend to love him very much, the thought arises of giving some or even most of his wealth to his adopted child by inheritance, in other words they consider their own child. From this problem, the author wishes to examine the rights of adopted children to the assets of their adoptive parents by using a qualitative approach that is library research, and the data collection technique uses a documentary study of books, scientific works and scientific journals. After conducting research which continued to analyze any data obtained, the researchers concluded that in the Syafi'I school an adopted child cannot become the heir of his adoptive parents to get an inheritance. However, he can get a share of the assets of his adoptive parents through other means, namely, such as a will or a gift, which cannot exceed one-third of the assets of his adoptive parents. The formulation of the Shafi'i school is inseparable from the study of several verses of the Qur'an and the Sunnah of the Prophet Muhammad SAW.
FAKTOR-FAKTOR KEKALAHAN CALON LEGISLATIF INCUMBENT PADA PEMILU KABUPATEN MUNA TAHUN 2019
Usman Usman;
Bahtiar Bahtiar;
Muh Nasir
Jurnal Local Politic And Government Issues (Calgovs) Vol 2, No 02 (2021)
Publisher : Jurnal Local Politic And Government Issues (Calgovs)
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DOI: 10.52423/calgovs.v2i02.23176
ABSTRAKTujuan penelitian ini adalah memberikan deskripsi tentang factor-faktor kekalahan calon legislatif incumbent pada pemilu kabupaten Muna tahun 2019. Metode penelitian yang digunakan penulis adalah metode deskripsi analisis. serta pengumpulan data yang digunakan dalam penelitian ini yaitu wawancara, dokumentasi dan studi pustaka. Teknik analisis data yang digunakan penulis adalah teknis analisis data kualitatif yaitu dengan cara mencari dan menyusun secara sistematis data hasil reduksi data, penyajian dan penarikan kesimpulan dan kemudian memilih mana yang penting dan perlu dipelajari serta membuat kesimpulan yang mudah dipahami.Hasil penelitian menunjukan bahwa faktor-faktor kekalahan calon legislatif incumbent pada pemilu kabupaten muna tahun 2019. Dari sekian banyak calon incumbent yang ada di kabupaten muna hanya 9 orang yang berhasil melanjutkan periode selanjutnya.dari hasil penelitian ada beberapa faktor yang mempengaruhi calon incumbent tidak terpilih kembali yaitu akibat kepuasan masyarakat yang rendah terhadap kinerja, kepemimpinan dan Program Kerja serta pelayanan dasar public, dan popularitas dan ketokoan calon yang menurun sehingga menjadi penyebab kekalahan incumbent. Kata Kunci:Calon Legislatif Incumbent,Faktor Kegagalan