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Constitutional Law Reform: Analysis and Impact Muharuddin; Naim, Sokhib; Saharuddin; Sopian; Luturmas, Jusuf
Journal Equity of Law and Governance Vol. 5 No. 1
Publisher : Warmadewa Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55637/elg.5.1.10208.24-32

Abstract

This research aims to assess the efficacy of the amendments to the 1945 Constitution of the Unitary State of the Republic of Indonesia in promoting democratic values and enhancing government accountability. Utilizing a normative research method, the study involves comprehensive literature reviews and detailed analyses of legal documents, including related laws, regulations, official documents, academic publications, and specific amendments to the Constitution. These amendments, which included limiting the presidential term, increasing the transparency of the general election process, and strengthening the roles of the People's Representative Council and the Regional Representative Council, were evaluated for their impact. The findings indicate that while the constitutional changes have fostered increased accountability and transparency within the government, challenges such as bureaucratic inertia, public ignorance of legal frameworks, and persistent corruption continue to impede full realization of the reforms. The study suggests that enhanced public engagement, stricter law enforcement, and further bureaucratic reform are necessary to overcome these obstacles. Successfully addressing these challenges could lead to a smoother functioning of governance, improved administration, and the establishment of a democratic and just legal state that aligns with Indonesia's aspirations. The potential implications of these reforms are significant, promising to enhance the democratic fabric and accountability mechanisms of the country.
Perkembangan Teori Penegakan Hukum dalam Perwujudan Fungsi Norma di Masyarakat Hijriani; M. Yusuf; Winner A. Siregar; Sopian
Sultra Research of Law Vol 5 No 2 (2023): Sultra Research of Law
Publisher : Pascasarjana Universitas Sulawesi Tenggara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54297/surel.v5i2.62

Abstract

Implementasi kebijakan penegakan hukum tidak selalu berjalan sesuai harapan. Adanya evaluasi terhadap kebijakan penegakan hukum yang ada dan dampaknya di masyarakat dapat menjadi pemicu perkembangan teori baru yang lebih efektif dalam mencapai tujuan penegakan hukum. Tujuan penelitian ini untuk menganalisis bagaimana perkembangan teori penegakan hukum dan kontribusinya dalam mewujudkan fungsi norma di masyarakat. Metode penelitian yang digunakan adalah penelitian hukum normatif, dengan menggunakan pendekatan konseptual (conceptual approach) yang beranjak dari pandangan-pandangan dan doktrin-doktrin yang berkembang dalam ilmu hukum. Hasil dari penelitian ini menganalisis perkembangan teori penegakan hukum merupakan hasil dari evolusi pemikiran para ahli hukum, kriminologi, sosiologi, dan ilmu-ilmu sosial lainnya. Teori-teori ini mengalami perkembangan seiring dengan perubahan sosial, nilai-nilai masyarakat, perkembangan ilmu pengetahuan, dan tantangan baru dalam bidang penegakan hukum. Perkembangan teori penegakan hukum berkontribusi dalam mewujudkan fungsi norma di masyarakat dengan memberikan pemahaman yang lebih baik tentang bagaimana hukum dapat berfungsi untuk menciptakan tatanan sosial yang adil, aman, dan beradab.
BUMDESKEU untuk BUMDES Sehat dan Tangguh Sopian; Maryadi; Asqolani
SULUH: Jurnal Abdimas Vol 3 No 2 (2022): SULUH: Jurnal Abdimas Februari
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v3i2.3143

Abstract

Badan Usaha Milik Desa (Bumdes) Mukti Tani merupakan badan usaha yang dibentuk untuk mengoptimalkan semua potensi sumber daya yang dimiliki oleh desa Kerta Sari kecamatan Sindangbarang, Cianjur. Sistem akuntansi yang berbasis program excel yang dimiliki oleh bumdes Mukti Tani tidak mampu menyediakan laporan keuangan yang dibutuhkan. Dengan menggunakan metode kualitatif untuk mendalami kelamahan sistem akuntansi yang dimiliki bumdes Mukti Tani, diketahui bahwa bumdes Mukti Tani membutuhkan sistem informasi yang dapat melihat perkembangan usaha bumdes. Aplikasi BUMDESKEU dirancang dan dibangun sesuai dengan kegiatan usaha bumdes Mukti Tani yang bersifat mudah dioperasikan oleh pengguna (user friendly) dan menyesuaikan dengan kegiatan usaha bumdes Mukti Tani. Aplikasi BUMDESKEU memproses semua transaksi keuangan yang terekam dalam jurnal umum dan memposting ke dalam buku besar secara sistematis dan otomatis. Hasil posting tersebut menghasilkan laporan keuangan yang cepat, tepat, mudah dipahami, sesuai dengan kebutuhan pengguna dan telah memenuhi syarat standar akuntansi keuangan yang diterima umum.
Kreasi sabun kopi sereh jeruk sebagai inovasi baru bagi konsumen: Creation of coffee lemongrass orange soap as a new innovation for consumers Lisnani, Lisnani; Tanujaya, Benidiktus; Sopian; Elsye Purnama Sari , Agnes; Eliana, Ribka; Florensia, Monica; Alfredo, Kevien; Aldi Renaldi , Oktavianus Aldi
IGKOJEI: Jurnal Pengabdian Masyarakat Vol. 5 No. 4 (2024): IGKOJEI: Jurnal Pengabdian Masyarakat
Publisher : Fakultas Peternakan Universitas Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46549/igkojei.v5i4.500

Abstract

ABSTRACT  The initial idea of ​​the PKM team came from the community's need for soap and the benefits of soap for the community. Soap is a daily necessity in people's lives, not only for cleaning but also to provide a unique aroma for the body. The variants and forms of soap circulating in the community that are still limited provide their own inspiration for this community service activity. This is what makes the team innovate and create natural soap. The purpose of this PKM activity is to produce a product in the form of natural soap from coffee, lemongrass, and orange which is given the KOSERUK brand with 5 different variants. The method of implementing this PKM activity consists of aspects of production, business management in the form of product branding and marketing strategies, product manufacturing techniques, packaging, and marketing. The results of this community service activity are soap with 5 different variants given the KOSERUK brand as many as 500 bars of soap that are marketed to the community. In the future, this KOSERUK soap is expected to be the community's choice.  Keywords: Creation; Coffee; Lemongrass; Orange; Soap   ABSTRAK  Ide awal tim PKM berawal dari kebutuhan masyarakat terhadap sabun dan kebermanfaatan sabun bagi masyarakat. Sabun merupakan kebutuhan sehari-hari dalam kehidupan Masyarakat tidak hanya untuk membersihkan tetapi juga untuk memberikan aroma tersendiri bagi tubuh. Varian dan bentuk sabun yang beredar di masyarakat yang masih terbatas memberikan inspirasi tersendiri bagi di dalam kegiatan pengabdian ini. Inilah yang membuat tim berinovasi dan berkreasi memproduksi sabun berbahan alami. Tujuan kegiatan PKM ini adalah menghasilkan produk berupa sabun berbahan alami dari bahan kopi, sereh dan jeruk yang diberi merek KOSERUK dengan 5 varian berbeda. Metode pelaksanaan kegiatan PKM ini terdiri dari aspek produksi, manajemen usaha berupa branding produk dan strategi pemasaran, teknik pembuatan produk, pengemasan dan pemasaran. Hasil dari kegiatan pengabdian ini berupa sabun dengan 5 varian berbeda yang diberi merek KOSERUK sebanyak 500 batang sabun yang dipasarkan kepada masyarakat. Sabun KOSERUK ini kedepannya diharapkan bisa menjadi pilihan masyarakat. Kata kunci: Jeruk; Kreasi; Kopi; Sabun; Sereh    
Pengaruh Penjualan Online Produk Tas Dan Kepatuhan Pajak Terhadap Potensi Pajak Penghasilan Final Yang Belum Terpenuhi Oleh Umkm (Studi Kasus Pada Perusahaan X Tahun 2022-2024) Wulan Safira; Joelianti Dwi Supraptiningsih; Sopian
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 5: Agustus 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i5.10603

Abstract

Pajak merupakan salah satu sumber utama pendapatan negara yang digunakan untuk membiayai berbagai program pembangunan. Namun, kontribusi dari sektor Usaha Mikro, Kecil, dan Menengah (UMKM), khususnya yang bergerak dalam penjualan produk secara online, masih belum optimal. Hal ini terlihat dari rendahnya tingkat kepatuhan wajib pajak serta belum terpenuhinya kewajiban pembayaran PPh Final oleh pelaku UMKM. Penelitian ini bertujuan untuk menganalisis pengaruh penjualan online produk tas (X1) dan kepatuhan pajak (X2) terhadap potensi PPh Final yang belum terpenuhi (Y) oleh UMKM, dengan studi kasus pada Perusahaan X selama periode 2022–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan metode studi kasus. Data primer diperoleh dari dokumentasi laporan penjualan online yang berisi jumlah transaksi dan omzet kotor, serta kuesioner internal untuk mengukur tingkat kepatuhan pajak. Teknik analisis data yang digunakan meliputi statistik deskriptif, uji validitas dan reliabilitas instrumen kuesioner, analisis regresi linier berganda, dan serta studi kasus potensi pajak berdasarkan ketentuan tarif PPh Final sesuai PP No. 23 Tahun 2018 dan PP No. 55 Tahun 2022. Hasil penelitian menunjukkan bahwa terdapat potensi PPh Final yang belum terpenuhi dengan nilai signifikan selama periode penelitian. Analisis regresi menunjukkan bahwa penjualan online berpengaruh signifikan terhadap potensi PPh Final. Sementara itu, kepatuhan pajak yang diukur dari aspek administratif dan material memberikan kontribusi, namun belum maksimal. Penelitian ini menegaskan pentingnya peningkatan kepatuhan pajak dan pencatatan transaksi digital sebagai langkah strategis untuk mengoptimalkan penerimaan negara dari sektor UMKM.
Effectiveness of Local Product Marketing Communication on Consumer Purchase Intention in Sorong Regency Southwest Papua Luvnaya Nazhwa Arifai; Herviana Puspita Cahyati; Sopian; Fajar Kurniawan Lunggu; Rosita Nanda Wulandari; Frisca Tria Ramadhani; Andi Sismar; Anita Kusumawati
IECON: International Economics and Business Conference Vol. 3 No. 1 (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/whhtdh23

Abstract

This study aims to analyze the effectiveness of local product marketing communication on consumer purchase intention. Effective marketing communication is believed to be able to build positive consumer perceptions of local products, which in turn influence purchasing decisions. A quantitative approach was used in this study with a survey method of 150 respondents who are active consumers of local products. The research instrument was a questionnaire compiled based on valid indicators from marketing communication theory and consumer behavior. The results showed that marketing communication has a significant direct influence on consumer purchase intention (p <0.05). This finding confirms the importance of communication strategies in increasing the competitiveness of local products in an increasingly competitive market. The practical implications of this study encourage local business actors to optimize digital communication channels.
Revisiting Adam Smith’s Free Market through the Lens of Islamic Economics Sopian
Journal of Economicate Studies Vol. 9 No. 1 (2025): Journal of Economicate Studies
Publisher : Islamicate Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32506/joes.v9i1.797

Abstract

This paper revisits Adam Smith’s free-market theory through the ethical framework of Islamic economics. Drawing from both classical and modern sources, it contrasts Smith’s concept of self-interest and limited state with Islamic doctrines of adl, maslahah, and divine accountability. The study finds that while Smithian capitalism emphasizes efficiency and liberty, it lacks institutionalized moral restraints. Islamic economics complements this gap through mechanisms such as zakāh, hisbah, and waqf, which align market activity with justice and social welfare. The proposed synthesis—the “Islamicized free market”—retains the productive efficiency of Smith’s model while embedding it within a divinely mandated moral order. This integration offers a viable alternative to secular capitalism, promoting balanced growth, equity, and sustainability.
Strategi Bisnis Umkm Untuk Naik Kelas Pasca Covid-19 Syailendra, Siera; Setiawan, Mulkan; Sopian; Anggraini , Ria; Mustina Sari, Rahma
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 15 No. 1 (2024): Vol 15, No 1
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v15i1.4242

Abstract

This research focuses on those who own MSME businesses, the economy during Covid-19 and strategies for MSME businesses to run again after Covid-19 by using online sales strategies. The aim of this research focuses on MSME business strategies to move up in class, the impact of developing MSME business strategies after Covid-19 and the effectiveness of MSME business strategies to move up in class. The conclusion of this research is that digital promotion and marketing is the right choice at this time because it is easy to reach and seen by many people, where online promotion can have a good image and impression and can influence many people. Apart from that, we still have to change the mindset of MSMEs so that they have a business mindset, not just a trading mindset. As a result, micro and small businesses face challenges when trying to advance into the medium sector due to their ingrained focus on trade-related activities, such as daily transactions. When operating in the micro, small, medium, or even large business field, entrepreneurs must shift their mindset from a narrow commerce focus to encompass broader aspects of business management. Their business mindset is limited to a limited scope. In contrast, medium-sized businesses operate with a comprehensive business mindset, which includes not only transaction management but also financial oversight, customer relations, systems management, and human resource management. Unlike MSMEs, medium-sized businesses with a business mindset go beyond routine activities, delving into advanced processes such as financial analysis beyond basic transactions. Apart from that, you also need to learn about E-Commerce, Digital Marketing, Product Service Improvement, and Customer Relationship Marketing (CRM) so you can do MSMEs using Online Media, Social Media, and Digital Marketing. Keywords: Business Strategy,UMKM, Upper Grade, Post Covid-19
Effectiveness Of Coaching And Mentoring For Employee Career Development Within The Organization Syailendra, Siera; Setiawan, Mulkan; Sopian; Kusuma Atmaja, Efri Kusuma Atmaja; Rati Sari
Jurnal Ecoment Global Vol. 8 No. 3 (2023): Edisi Desember 2023
Publisher : Universitas Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jeg.v8i3.3483

Abstract

Objective: This study aims to determine the effectiveness of coaching and mentoring for the career development of employees in organizations. Design/Methods/Approach: This study uses the research method used is the observation method, the library method, internet review and the analysis process is carried out using the literature review analysis method of previous journals.   Findings: Employees must know specifically what to do and be able to face obstacles to achieve effective performance, this is where coaching, mentoring and career counseling activities are needed. Originality/Value: Coaching and Mentoring are important for improving employee performance and providing different benefits for the organization. Practical/Policy implication: The results of the study show that coaching and mentoring help improve employee performance and setting goals leads to higher performance through increasing effort and motivation levels of employees, one of which is through career counseling.
Desain Pembelajaran Berbasis Web pada Mata Kuliah Pemrograman Visual ., Lisnani; Wijayanti, Pradnyo; Sopian; Irzawati, Ira
Wacana Akademika: Majalah Ilmiah Kependidikan Vol 9 No 1 (2025): Mei 2025
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/wacanaakademika.v9i1.19328

Abstract

The visual programming course aims to transform mathematics learning through digital-based approaches by developing educational media applications and games. The primary objective of this research is to design and implement a web-based learning platform for the Visual Programming course, focusing on Scratch and MIT App Inventor materials. A design and development approach comprised needs analysis, design, development, implementation, and evaluation phases. The subjects of the implementation were 49 undergraduate students of the Mathematics Education Universitas Surabaya. Data collection methods included questionnaires and documentation. The results of this study are that the web-based learning design developed is beneficial for the learning process, as shown by a positive response, with more than 95% of respondents stating that they agree and strongly agree. The implications of this research suggest that the designed website can be utilized by a broader audience beyond students, due to its accessibility.