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PERLINDUNGAN HUKUM BAGI PEKERJA PEREMPUAN DI INDONESIA Hartaty, Sri
Lex Librum: Jurnal Ilmu Hukum 2020: Edisi Khusus Februari 2020
Publisher : Sekolah Tinggi Ilmu Hukum Sumpah Pemuda

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Abstrak Implementasi Bentuk Perlindungan Hukum Bagi Pekerja Perempuan Menurut Hukum Posisitif Indonesia diatur dalam : a. Perlindungan Pekerja Perempuan Berdasarkan Undang-Undang Nomor 13 Tahun 2003 Tentang Ketenagakerjaan ; b.Kepmenaker No. 224 tahun 2003 serta Peraturan Perusahaan atau perjanjian kerja bersama perusahaan; c. Perlindungan Pekerja Perempuan Berdasarkan Internasional Labour Organization (Konvensi ILO) ; d. Keputusan Menteri Tenagakerja dan Transmigrasi Nomor : KEP-226/MEN/2000 tentang Upah Minimum Tenaga Kerja Apabila karyawan perempuan memiliki permasalahan/keluh kesah, maka perusahaan wajib memberikan fasilitas untuk menyelesaikan permasalahan tersebut sebagai bentuk Perlindungan Hukum Terhadap Karyawan Perempuan. Penyelesaian permasalahan/keluh kesah yang dialami karyawan, sebelum sampai kepada tim konseling harus terlebih dahulu disampaikan secara hirarki dan diselesaikan secara berjenjang sebelum diajukan kepada tim konseling. Penyelesaian perselisihan perburuhan terlebih dahulu dilakukan secara musyawarah, namun apabila tidak berhasil maka pihak karyawan ataupun perusahaan diperbolehkan untuk menempuh upaya hukum berdasarkan Undang-undang Nomor 2 tahun 2004 tentang Penyelesaian Perselisihan Hubungan Industrial. Ada dua Cara Penyelesaian Perselisihan Hubungan Industrial (PHI), yaitu : 1Penyelesaian Dengan Cara Non Litigasi adalah penyelesaian perselisihan di luar pengadilan; 2. Penyelesaian Dengan Cara Litigasi adalah penyelesaian perselisihan melalui pengadilan hubungan industrial. Dengan Cara Non Litigasi dapat ditempuh melalui Mediasi ; Konsiliasi ; Arbitrase. Perselisihan antara Pengusaha dan Karyawan, jika sudah tidak bisa diselesaikan dengan jalan musyawarah mufakat, maka dapat diselesaikan dengan menggunakan media Peradilan (litigasi). Kata Kunci : Perempuan , Pekerja, Perlindungan Abstract Implementation of Legal Protection Forms for Women Workers According to Indonesian Positive Law is regulated in: a. Protection of Women Workers Based on Law Number 13 Year 2003 Regarding Employment; Ministry of Manpower No. 224 of 2003 and the Company Regulations or joint work agreements; c. Protection of Women Workers Based on the International Labor Organization (ILO Convention); d. Decree of the Minister of Manpower and Transmigration Number: KEP-226 / MEN / 2000 concerning Minimum Labor Wages If female employees have problems / complaints, the company is obliged to provide facilities to resolve these problems as a form of Legal Protection Against Female Employees. Problem solving / complaints experienced by employees, before reaching the counseling team must first be submitted in a hierarchical manner and resolved in stages before being submitted to the counseling team. Settlement of labor disputes is first carried out by deliberation, but if it is not successful then the employee or the company are allowed to take legal action based on Law Number 2 of 2004 concerning Industrial Relations Dispute Settlement. There are two Ways to Settle Industrial Relations Disputes (PHI), namely: 1. Non-Litigation Settlement is a dispute resolution outside the court; 2. Settlement by Litigation is the settlement of disputes through industrial relations courts. Non-Litigation Method can be reached through Mediation; Conciliation; Arbitration. Disputes between Employers and Employees, if they cannot be resolved by consensus agreement, then they can be resolved using Judicial media (litigation).

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI BELANJA MODAL PADA PEMERINTAH PROVINSI DI INDONESIA Rohmatullah, Sayyed Taqi; Arifin, Kiagus Zainal; Hartaty, Sri
EKSISTANSI Vol. 12 No. 2 (2023): Eksistansi
Publisher : Politeknik Negeri Sriwijaya

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Penelitian ini bertujuan untuk mengetahui pengaruh pendapatan asli daerah, dana alokasi umum dan sisa lebih perhitungan anggaran terhadap belanja modal pada pemerintah provinsi di Indonesia tahun 2017-2021. Populasi pada penelitian ini meliputi 34 provinsi di Indonesia. Penelitian ini menggunakan metode purposive sampling sehingga diperoleh 32 provinsi sebagai sampel penelitian. Data yang digunakan dalam penelitian ini adalah data sekunder berupa Laporan Realisasi Anggaran pemerintah provinsi di Indonesia. Penelitian ini menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa secara simultan pendapatan asli daerah, dana alokasi umum dan sisa lebih perhitungan anggaran berpengaruh positif terhadap belanja modal. Secara parsial pendapatan asli daerah, dana alokasi umum dan sisa lebih perhitungan anggaran berpengaruh positif terhadap belanja modal.

Determinan Belanja Modal Pemerintah Kabupaten/Kota Di Provinsi Bangka Belitung Putri, Julia Maharani; Faridah, Faridah; Hartaty, Sri
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 4 (2024): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i4.2557

Knowing and analyzing how PAD, Balancing Funds, and SiLPA affect capital expenditure in Regencies/Cities in Bangka Belitung Province is the purpose of this study. Researchers used purposive sampling to select 6 out of 7 Regencies/Cities in Bangka Belitung in 2014-2023 to be studied. The data used are Budget Realization Reports in the Regency/City Government Reports in Bangka Belitung Province sourced from the official website djpk.kemekeu.go.id. The multiple regression analysis method used in this study is IBM SPSS 26. Balancing funds and SiLPA have a role in forming capital expenditure. Finally, PAD has an impact on capital expenditure.

Determinan Belanja Modal Pemerintah Kabupaten/Kota Di Provinsi Bangka Belitung Putri, Julia Maharani; Faridah, Faridah; Hartaty, Sri
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 4 (2024): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i4.2557

Knowing and analyzing how PAD, Balancing Funds, and SiLPA affect capital expenditure in Regencies/Cities in Bangka Belitung Province is the purpose of this study. Researchers used purposive sampling to select 6 out of 7 Regencies/Cities in Bangka Belitung in 2014-2023 to be studied. The data used are Budget Realization Reports in the Regency/City Government Reports in Bangka Belitung Province sourced from the official website djpk.kemekeu.go.id. The multiple regression analysis method used in this study is IBM SPSS 26. Balancing funds and SiLPA have a role in forming capital expenditure. Finally, PAD has an impact on capital expenditure.

MSMEs Tax Reform for Financial Sustainability: Financial Literacy, Financial Capability and Capital Structure Hartaty, Sri; Oktarida, Anggeraini
West Science Accounting and Finance Vol. 2 No. 01 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i01.438

In light of tax sector reforms, this study explores the dynamics of Micro, Small, and Medium-Sized Enterprises (MSMEs), with a particular emphasis on the impact of capital structure, financial literacy, and financial aptitude on these businesses' long-term viability. Structural Equation Modelling with Partial Least Squares (SEM-PLS) analysis was performed on a sample of 231 MSMEs. The findings show a strong positive correlation between capital structure and financial sustainability, financial literacy and capability, and financial capability and capital structure. For educators, practitioners, and policymakers looking to improve MSMEs' financial resilience in the face of changing tax sector reforms, the study offers insightful information.

PENYUSUNAN LAPORAN KEUANGAN BERBASIS APLIKASI AKUNTANSI UKM PADA UMKM KEMPLANG PAK EFFENDI Hartaty, Sri; Juliyanto, Juliyanto; Choiruddin, Choiruddin; Aprianti, Siska; Faridah, Faridah
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 1 No 1 (2023): Jurnal Pengabdian Masyarakat Akuntansi, Bisnis, & Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7765486

This writing aims to compile financial reports on UMKM Kemplang Pak Effendi using the UKM Accounting application. The data used were obtained from the company through interviews, observation and documentation studies. Based on the data obtained, UMKM Kemplang Pak Effendi, which is engaged in the manufacture and sale of kemplang, only records cash income and disbursements without preparing financial reports. This SME accounting application aims to assist MSME players in compiling their business financial reports. Based on the results of the writing, the SME Accounting application can help Kemplang Mr. Effendi's MSMEs to compile financial reports. However, the drawback of this application is that the name of the financial report does not match the applicable accounting standards. Keywords: Financial, Report, Android, Application, UMKM

Pengaruh Rasio Keuangan Daerah terhadap Alokasi Belanja Modal Pemerintah Provinsi di Pulau Sumatera Tahun 2019-2023 Rahmadani, Dona Tasyati; Fimansyah, Fimansyah; Hartaty, Sri
Jurnal EMT KITA Vol 10 No 2 (2026): APRIL 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i2.5476

The background of this research is based on the condition of capital expenditure allocation management in the provinces of Sumatra Island, which has not yet reached an optimal level. The objective is to analyze the influence of the Regional Financial Ratio on capital expenditure allocation. Effective PAD management is important to reduce dependence on debt and ensure the sustainability of infrastructure financing. Excessive dependence on short-term debt has the potential to create fiscal risks, so efficient financial management is needed to maintain liquidity stability and long-term investment. The type of data used is secondary data in the form of financial reports. The analysis was conducted using a purposive sampling approach and panel data regression using Eviews 12 software. The results of the adjusted R2 analysis with a value of 0.540432 indicate that 54% of the variation in Capital Expenditure Allocation can be explained through the contribution of the Degree of Decentralization Ratio, Regional Financial Efficiency Ratio, and Liquidity Ratio. For future research, it is recommended to include additional independent variables and increase the number of research samples to expand the scope of the empirical analysis.

RANCANGAN SISTEM INFORMASI AKUNTANSI PENGGAJIAN MENGGUNAKAN VISUAL BASIC FOR APPLICATIONS (VBA) EXCEL PADA JC CAFE Putri, Mawariani; Dewata, Evada; Hartaty, Sri
AKSIME : Jurnal Pengabdian Masyarakat Bidang Akuntansi, Manajemen & Ekonomi Vol 2 No 3 (2025): September
Publisher : Fakultas Ekonomi Universitas Islam Kadiri (UNISKA) Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/aksime.v5i3.7720

Perkembangan usaha dan bertambahnya jumlah pelanggan telah mendorong perusahaan untuk meningkatkan jumlah karyawan sehingga berdampak pada kebutuhan sistem penggajian. Kegiatan ini bertujuan untuk merancang sistem informasi akuntansi penggajian menggunakan Visual Basic for Applications (VBA) Excel sebagai solusi untuk meningkatkan efisiensi pengelolaan data karyawan dan sistem penggajian. Tahapan perancangan dimulai dengan mengumpulkan data yang relevan, mencakup data sekunder seperti data karyawan, data absensi, data gaji karyawan, serta data primer yang diperoleh melalui wawancara langsung dengan pemilik JC Cafe. Tahapan selanjutnya meliputi perancangan database, pembuatan form input dan laporan sebagai output sistem. Kegiatan ini dilaksanakan selama periode Maret hingga Juni 2025. Perancangan ini menghasilkan sistem informasi akuntansi penggajian menggunakan Visual Basic for Applications (VBA) Excel yang mencakup form data karyawan, form absensi, form gaji karyawan, form bukti kas keluar, laporan rekapitulasi data karyawan, laporan rekapitulasi absensi karyawan, laporan slip gaji, dan laporan bukti kas keluar. Implementasi sistem ini diharapkan dapat memperkuat sistem penggajian, pengendalian internal, mempercepat proses penggajian dan meningkatkan kesejahteraan karyawan. Dengan sistem yang terintegrasi, manajemen dapat lebih fokus pada peningkatan kualitas layanan dan pengembangan bisnis, sehingga memberikan dampak positif terhadap operasional dan perkembangan perusahan secara keseluruhan.

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