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Supervision of Beneficial Owners in Limited Liability Companies (Comparative Study of Indonesia-Germany Law) Herry Soebagyo; Kurnia Mulia Ki; Ade Saptomo; Hotma Banjarnahor; Ramlan
International Journal of Scientific Multidisciplinary Research Vol. 1 No. 11 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijsmr.v1i11.7179

Abstract

The purpose of this study is to find out and analyze the general beneficial owner regulation in Germany, specifically related to fines, information transparency, and the role of Notaries in the registration of beneficial owner information and to know and analyze what Indonesia can implement lessons to improve beneficial owner regulations beforehand. The type of research in this study is normative juridical. Based on the research that has been done, the results obtained are. As for the learned that Indonesia can learn from Germany, namely the application of fines for parties who do not register beneficial owner information, then provide a separate container to hold beneficial owner information data, and provide access for other parties to register the beneficial owner where so far, it can only be done by a Notary
PENGARUH MODEL PROBLEM BASED LEARNING BERBANTUAN APLIKASI WORDWALL UNTUK MENINGKATKAN HASIL BELAJAR MATEMATIKA PESERTA DIDIK KELAS III SD Hendrayani, Dhea; Ramlan; Siti Maryam Rohimah
Jurnal Ilmiah Pendidikan Dasar (JIPDAS) Vol 5 No 4 (2025): Vol. 5 No. 4 Edisi November 2025
Publisher : Program Studi Pendidikan Guru Sekolah Dasar Fakultas Pendidikan Ilmu Pengetahuan Sosial dan Bahasa Institut Pendidikan Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37081/jipdas.v5i4.3442

Abstract

Pendidikan merupakan landasan yang sangat penting dalam membentuk generasi yang cerdas dan berkarakter. Dalam pembelajaran matematika, banyak peserta didik terutama pada jenjang sekolah dasar yang masih menghadapi kesulitan dalam memahami konsep yang diajarkan. Penelitian ini bertujuan untuk mengatasi permasalahan tersebut dengan menerapkan model Problem Based Learning berbantuan aplikasi Wordwall, dengan harapan dapat meningkatkan hasil belajar matematika peserta didik serta menganalisis seberapa efektif penerapannya dalam proses pembelajaran kelas III di SDN 041 Gambir. Penelitian ini menggunakan pendekatan kuantitatif dengan metode quasi experiment dan menggunakan desain nonequivalent control group. Populasi penelitian terdiri dari 60 peserta didik kelas III yang dibagi menjadi dua kelompok, yaitu kelompok eksperimen yang menerapkan model Problem Based Learning dengan bantuan Wordwall dan kelompok kontrol yang menggunakan metode pembelajaran konvensional. Pengumpulan data dilakukan melalui berbagai instrumen, meliputi tes pretest dan posttest, lembar observasi, dan dokumentasi. Analisis data dilakukan dengan menggunakan uji-t dan perhitungan N-Gain serta effect size. Hasil penelitian menunjukkan bahwa terjadi peningkatan hasil belajar matematika pada kelompok eksperimen, dengan rata-rata skor pretest mencapai 45,00 dan posttest dengan rata-rata skor 79,50. Sedangkan kelompok kontrol memperoleh skor rata-rata pretest 36,50 dan posttest dengan rata-rata skor mencapai 67,50. Hsil uji-t menunjukkan adanya perbedaan yang signifikan antara kedua kelompok. Selain itu, peningkatan hasil belajar pada kelas eksperimen juga didukung oleh nilai N-Gain sebesar 0,64 dengan kategori sedang dan effect size sebesar 1,00 dengan kategori besar. Temuan tersebut menunjukkan bahwa penerapan model Problem Based Learning yang didukung aplikasi Wordwall efektif dalam meningkatkan hasil belajar matematika peserta didik kelas III. Kata Kunci: Problem Based Learning, Wordwall, Hasil Belajar.
Tuning Magnetic Behavior of La₁₋ₓSrₓFeO₃ (x = 0.1–0.5) via Sr Doping: From Antiferromagnetism to Ferromagnetism Ramlan; Naibaho, Marzuki; Ginting, Masno
Science and Technology Indonesia Vol. 11 No. 2 (2026): April
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.2026.11.2.515-523

Abstract

Strontium-substituted LaFeO₃ compounds with the chemical formula La₁₋ₓSrₓFeO₃ (x = 0.1–0.5) were successfully prepared via the solid-state reaction technique by partially replacing La at the A-site. Structural analysis was carried out using X-ray diffraction (XRD), while surface morphology and elemental composition were investigated by scanning electron microscopy coupled with energy-dispersive X-ray spectroscopy (SEM–EDS). The magnetic behavior of the samples was evaluated using a vibrating sample magnetometer (VSM). XRD patterns confirmed that all synthesized compositions crystallized in a single-phase LaFeO₃ structure without detectable impurity phases. The dominant diffraction peak corresponded to the (121) crystallographic plane, indicating an orthorhombic structure with the Pnma space group (No. 62). SEM observations revealed irregular particle morphologies with a broad particle size distribution. EDS analysis verified the successful incorporation of Sr into the LaFeO₃ lattice, as evidenced by the presence of La, Fe, O, and Sr elements in all doped compositions (x = 0.1–0.5). Magnetic measurements showed that the La₀.₉Sr₀.₁FeO₃ sample exhibited the best magnetic performance, with a saturation magnetization (Mₛ) of 0.393 T and a coercive field (Hc) of 2661 Oe. The introduction of Sr induced a transition in magnetic behavior from antiferromagnetic to ferromagnetic ordering. Overall, these results demonstrate that La₁₋ₓSrₓFeO₃ materials are promising candidates for electromagnetic wave absorption applications.
Implementing Higher-Order Thinking Skills Oriented Assessment in Islamic Religious Education Rahmah, Syarifah; Ramlan; Wardhani, Nia; Alwiyah, Syarifah; Syarboini
Al-Hayat: Journal of Islamic Education Vol. 10 No. 1 (2026): Al-Hayat: Journal of Islamic Education
Publisher : LETIGES

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35723/ajie.v10i1.152

Abstract

This study aims to critically examine the implementation of Higher Order Thinking Skills (HOTS)-oriented assessment in the first-semester final examination of Islamic Religious Education (IRE) at SD IT Anak Shaleh, with particular attention to the coherence between instructional planning, classroom enactment, and evaluative practices in fostering students’ higher-order cognitive capacities. Employing a qualitative descriptive design with a content analysis approach, the research collected data through non-participant observation, semi-structured interviews, and systematic document analysis of assessment instruments, syllabi, learning outcomes, and institutional archives. This study analysed data through iterative stages of reduction, categorical display, and inferential interpretation and ensured credibility through methodological and source triangulation, peer debriefing, and audit trail validation. The findings reveal that HOTS-based items predominantly target the L4–L6 cognitive levels of Bloom's Revised Taxonomy and align with the Merdeka Curriculum framework. The integration of the REACT pedagogical model (relating, experiencing, applying, communicating, and transferring) effectively enhanced contextual reasoning, analytical judgment, evaluative reflection, and creative synthesis across core IRE domains, including aqidah, fiqh, and Qur’an-Hadith. Quantitative score trends indicate a substantive improvement in student performance, increasing from an initial range of 50%–65% to 70%–82%, representing gains of 17%–22%, thereby substantiating the efficacy of HOTS-oriented assessment in activating advanced cognitive processes. Despite these contributions, the study faces limitations due to its single-site scope and reliance on qualitative interpretation, which may constrain generalisation. The originality of this research lies in its integrative analysis of learning objectives, instructional processes, and summative assessment within a unified HOTS framework at the primary level, positioning teachers as deliberate designers of cognitive architecture rather than mere evaluators.
APPLICATION OF THE PRINCIPLE OF TEMPUS REGIT ACTUM IN THE ESTABLISHMENT OF A STATE-OWNED ENTERPRISE HOLDING COMPANY ACCORDING TO THE LEGAL CONCEPT OF COMPANIES IN INDONESIA Ramlan
International Journal of Cultural and Social Science Vol. 7 No. 2 (2026): International Journal of Cultural and Social Science
Publisher : Pena Cendekia Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53806/ijcss.v7i2.1411

Abstract

The establishment of a BUMN holding company aims to create synergy between companies, increasing operational and cost efficiency, increasing business scale, strengthening financial position (solvency and liquidity), as well as facilitating coordination, accelerating growth (acquisitions), and increasing contribution to state revenue. The type of research used is normative legal research with a legal synchronization level approach. The nature of the research is descriptive, using secondary data, especially from primary legal materials such as UUBUMN, UUUPT, the next type of research was analyzed qualitatively. Article 10 paragraph (2) of the UUBUMN No. 16/2025 states that the establishment and management of holding companies are carried out in accordance with the provisions governing limited liability companies. However, because specific regulations for the establishment of holding companies have not been regulated, the government applies the principle of tempus regit actum, so that the establishment of holding companies uses the rules for establishing company acquisitions.
ANALISIS SERAPAN UNSUR HARA KALIUM DAN HASIL TANAMAN SELADA (Lactuca sativa L.) AKIBAT PEMBERIAN KONSENTRASI AB MIX DI SCREEN HOUSE FAKULTAS PERTANIAN UNIVERSITAS TADULAKO Viyona Marsilia Saloko; Ramlan; Muh. Adnan Khaliq
AGROTEKBIS : JURNAL ILMU PERTANIAN (e-journal) Vol 14 No 2 (2026): April
Publisher : Fakultas Pertanian, Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22487/pbpyvt92

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dan hasil tanaman selada pada pemberian berbagai konsentrasi larutan AB Mix. Penelitian ini dilaksanakan di Screen House Fakultas Pertanian Universitas Tadulako, Laboratorium Unit Ilmu Tanah, dan Laboratorium Pengujian UPTD PSMB. Penelitian ini berlangsung dari bulan Juni hingga bulan Oktober 2024. Penelitian ini disusun menggunakan Rancangan Acak Kelompok (RAK) dengan perlakuan yang dicobakan yaitu konsentrasi AB Mix. Adapun perlakuan konsentrasi AB Mix yang diuji, yaitu; K0 (Kontrol), K1 (500 ppm), K2 (1000 ppm), K3 (1500), K4 (2000 ppm), sehingga diperoleh 5 unit percobaan yang diulang sebanyak tiga kali dengan total 15 unit percobaan. Data yang dihasilkan dianalisis dengan analisis of varian (anova), perlakuan yang memberikan pengaruh yang nyata dan sangat nyata diuji lanjut dengan uji – BNJ. Hasil penelitian menunjukkan bahwa: (1) Analisis sifat kimia pada tanah dan tanaman selada menunjukkan bahwa pemberian konsentrasi AB Mix berpengaruh nyata terhadap C-Organik, Reaksi Tanah (pH), Status Hara K Tanaman dan Serapan K. Sedangkan, perlakuan AB Mix tidak berpengaruh nyata terhadap K (K2O) Total Tanaman. (2) Perlakuan konsentrasi AB Mix memberikan pengaruh nyata terhadap hasil tanaman selada yaitu; jumlah daun, bobot segar tanaman dan berat kering tanaman selada. Sedangkan, perlakuan AB Mix tidak berpengaruh nyata terhadap tinggi tanaman.
Co-Authors A. Saade Ade Saptomo Akbar Kurnia Putra Akhmad Aminuddin Bama Alwiyah, Syarifah Andi Umar Annisa Apriyansyah Ardion Arfan Ariel Arjuna Ayu Astasari Ayu Dwi Putri Rusman Bachtiar Simatupang bayu saputra Bernard Sipahutar Budhy Kurniawan Budi Ardianto Devy Nurbayty Dian Safitri Dwi Nanto, Dwi Edy Sudaryanto Eka Patra Elysa, Ratianarimamy Niriko Farisi, Mochammad Ferry Budhi Susetyo Firman Kasbia Fitriani Fitriani Fitriani Umar Fitrizki, St Dewi Nurul Harjoni Harjoni Hasyim Hendrayani, Dhea Henni Kumaladewi Hengky Herry Soebagyo Hesti, Hestiria Anggraeni Hotma Banjarnahor Humaira , Rizka Ida Ayu Putu Sri Widnyani Ilham Bela Perkasa Imam Wahyudi Indrawan, Imam Wahyudi Irfan Hadi Irwan Batubara Isbandi Jaka Permana Jamaliah Jan Setiawan Januar Widakdo Julian, Farhan Kurnia Mulia Ki La Ode Ahmad Akbar La Ode Sasonasis Mahfudz Masno Ginting Michele Aprilia Miftahurrahmah, Mulya Muh. Adnan Khaliq Muh. Thamrin Muhammad Nur Ali Muhammad Said Muliati Muluki Munthe, Abdul Rahman Hidayat Mushaddaq, Reyhan Fikri Naibaho, Marzuki Nehan, Phahul Zhemas Zul Notonegoro, Hamdan Akbar Novianti Novita Nur Asiah Nur Qalbi Nurdin Rahman Nurhikmah Nurjanani Nurlinda Nurqadaria Batjo Pebrianto, Dony Yusra Prabowo Setiyawan, Prabowo Putriyanti, Selvi R, Fitriani Rahayu Repindowaty Harahap Rendi Rohimah, Siti Maryam Ruchjaniningsih RUSMA AYU R Saade, Faisal Sari, Maili Simbolon, Silviana Siti Nuraisah Siti Nurkhotijah Sri Juwarni Syarboini, Syarboini Syarifah Rahmah Taufiq Al Farizi Tihera, Dinda Titik Lestariningsih Triana Novelia Ulmuftia, Nisa Usman Usman Vitayaya, Okvarahireka Viyona Marsilia Saloko Wahdania Wardhani, Nia Wisnu Ari Adi Yunasfi