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All Journal Al-Zayn: Jurnal Ilmu Sosial & Hukum Causa: Jurnal Hukum dan Kewarganegaraan Presidensial: Jurnal Hukum, Administrasi Negara, Dan Kebijakan Publik Jurnal EKOBIS (Kajian Ekonomi dan Bisnis)
Lia Sari
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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KORELASI HUKUM AGAMA DAN ADAT: PENERAPAN SANKSI TERHADAP PELANGGARAN WISATAWAN DI BALI Laila Nurul Hidayati; Lia Sari; Salma Rifda Salsabila; Malkah Melia Oktavia; Aisyah Lashinta Dewi
Causa: Jurnal Hukum dan Kewarganegaraan Vol. 3 No. 2 (2024): Causa: Jurnal Hukum dan Kewarganegaraan
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.3783/causa.v3i2.2952

Abstract

Penelitian ini bertujuan untuk mengetahui hubungan dari hukum agama hindu dengan hukum adat Bali yang dapat berjalan seiringan tanpa menimbulkan suatu perselisihan diantara kedua aturan yang berlaku. Keberadaan hukum agama hindu dan hukum adat Bali saling melengkapi dan menjadi pedoman bagi masyarakat adat Bali maupun masyarakat umum yang berada di wilayah tersebut. Metode penelitian yang digunakan untuk menjabarkan mengenai hubungan antar hukum tersebut menggunakan metode kualitatif deskriptif yan ditinjau dari studi kepustakaan. Penggunaan metode ini dimaksudkan untuk menguraikan dan menganalisis data yang diperoleh lebih mendalam mengenai korelasi antara hukum adat dan hukum agama di Bali. Hasil dari penelitian ini menujukkan bahwa terdapat hubungan yang sangat erat antara dua hukum tersebut dan menciptakan peran pemerintah untuk terus menjaga keharmonisan masyarakat Bali sedangkan penerapan sanksi berdasarkan kesepakatan masyarakat adat yang berlaku. Maka dapat disimpulkan bahwa keberadaan kedua hukum tersebut memiliki pengaruh penting bagi masyarakat bali terutama untuk menjaga identitas dari masyarakat adat Bali.
HUKUM ADAT SUKU BUGIS DALAM PROSESI MAPPASIAREKENG DALAM PERSEPSI HUKUM ISLAM Shandya Alonso Eka Renanda; Rizka Mufidah Sari; Laila Nurul Hidayati; Lia Sari
Causa: Jurnal Hukum dan Kewarganegaraan Vol. 3 No. 3 (2024): Causa: Jurnal Hukum dan Kewarganegaraan
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.3783/causa.v3i3.2954

Abstract

Tradisi berasal dari cipta, karsa, dan rasa manusia, sehingga berubah dan berkembang seiring dengan perkembangan manusia. Perkembangan yang dialami manusia adalah penting, dan tradisi diciptakan oleh dan untuk manusia. Keanekaragaman budaya adalah bagian dari kekayaan bangsa Indonesia. Dalam masyarakat Bugis Bone, perkawinan juga disebut mappabbotting, artinya menjalankan proses perkawinan. Perkawinan adalah ikatan keluarga yang lebih dekat dimana orang-orang saling membantu dan mendukung satu sama lain agar keluarga hidup dalam keharmonisan dan kedamaian. Dalam adat-istiadat Bugis, perkawinan adalah komponen sosial yang sangat penting. Masyarakat Bugis menganggap hubungan suami-istri tanpa prosesi perkawinan sebagai perbuatan yang sangat memalukan atau merusak harga diri (mappakasiri). Salah satu tradisi perkawinan yang dilakukan oleh masyarakat Bugis yaitu proses adat mappasiarekeng, yang melibatkan berbagai ritual dan perayaan yang memiliki makna khusus dalam budaya Bugis. Ketika menganalisis praktik perkawinan masyarakat Bugis dari perspektif hukum Islam, penting untuk memahami bagaimana adat istiadat tersebut selaras atau bertentangan dengan prinsip hukum Islam.
Pengaruh Debt To Equity Ratio, Current Ratio, Firm Size, Dan return On Asset terhadap Dividend Payout Ratio (Studi Pada Perusahaan Yang Termasuk Dalam Lq 45 Yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014) Zein Ghozali; Sri Sutandi; Roy Saleh; Irsan; Lia Sari
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 1 No. 1 (2017): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 1 No 1 (Desember 2017)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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Abstract

This study aims to examine the effect of debt to equity ratio, current ratio, firm size, and returnon asset to dividend payout ratio. By using 4 indicators as independent variable is debt to equity ratio, current ratio, firm size, and return on asset and dividend payout ratio as dependent variable. The sample wastested as many as 45 Companies Included in LQ 45 Listed on Indonesia Stock Exchange for 5 years from 2010 to 2014. The test was performed by using multiple linear regression analysis of SPSS for Windows Version 22.0. Based on the results of the study showed that the simultaneously independent variables have a positive and significant influence on the dividend payout ratio. Based on the results Partially, the variable debt to equity ratio, current ratio, firm size, and return on assets have a positive and significant effect on the dividend payout ratio.
Analisis Kualitas Investasi Dana Pensiun Terhadap Peningkatan Pendapatan Dana Pensiun Pada PT. PUSRI Palembang (Studi Kasus Pada Yayasan Dana Pensiun Karyawan PT. PUSRI) Masnoni; Lia Sari; Kemas Welly Angga Permana; Sri Sutandi
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 1 No. 1 (2017): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 1 No 1 (Desember 2017)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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Abstract

This study discusses the analysis of Pension Fund Investment Quality to the Increase in Pension Fund Income, which aims to determine the level of corporate earnings more optimal. The object of this research is Yayasan Dana Pensiun Karyawan PT. Pusri Palembang which organizes a Definite Benefit Pension Program. Techniques used in this research are ratio analysises, those arefunding ratio,profitability ratio and trend analysis. While the techniques of data collection of used are field studies through observation, interviews and literature study. This indicates that the Pension Fund of PT. Pusri gain income from 2013 until 2017. However, this does not affect the level of funding quality which is still at levelIII. Instead, an increase in profits will impact on improving thequality of better financing. Suggestions that can be given by the writerto Dana Pensiun PT. Pusriare, itshould increase the amount of wealth to finance more than the amount of actuarial liabilities, the founder should reduce the deficit that occurs so that the quality of funding increases so that the income or obtained more optimal.
Pengaruh kepemimpinan, Komunikasi Dan Motivasi Terhadap Kinerja Pegawai Dinas Pertambangan Dan Energi Oku Timur Sri Sutandi; Zein Ghozali; Lia Sari; Masnoni; Roy Saleh
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 1 No. 2 (2018): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 1 No 2 (Juni 2018)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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Abstract

This research aims to find out the effect of leadership to employee performance and the effect of motivation on employee performance of mining and energy services of OKU Timur. The Method of data analysis is descriptive analysis with research variables of inferential statistical analysis, path analysis, cholerity and linearity The result obtains that there is the effect of leadership on employee motivation, communication on employee multifaction, motivation on employee performance, leadership on employee performance, and communication on employee performance in OKU Timur mining and energy services. Considiresing leadership, communication and working motivation are very influential on employee perfomarmance, it is expected for the leadership to enhance his abilitiy as one of his tasks and functions as a motivator for his employees, thus employee motivation can increase because of the encouragement for recognition and feeling worthy of respect, and also the encouragement to work responsibly. In theend this can improve employee performance according to organizational expectation.
Analisis Kinerja Keuangan PT. PLN Tahun 2010-2017 Irsan; Masnoni; Lia Sari; Kemas Welly Angga Permana; Roy Saleh
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 2 No. 1 (2018): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 2 No 1 (Desember 2018)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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Abstract

This study aims to analyze financial performance of PT. PLN during 2010 till 2017. Financial performance to be analyzed is the performance of liquidity and solvency. Data obtained from the financial statements of PT. PLN during 2010 to 2017. Researchers isolate the effect of asset revaluation conducted by PT.PLN in 2015. Analysisis carried out using liquidity ratiosand solvency ratios.The liquidity ratiouses the currentratioandcash ratio,while the solvency ratiouses the DebttoEquity Ratio, Debt Ratio, and Times Interest Earned Ratio.The analysis shows that the current ratio fluctuates only in the range of 0.24 to 0.36 while the fluctuating cashratiois only inthe range of 0.06 to 0.15.During the observation period for 8years PT.PLN experiences illiquid conditions. The debt to equity ratio is only fluctuating in the range of 1.47 to 2.93. The fluctuating debt ratio is in the range of 0.59 to 0.75. The fluctuating TIE ratio is in the range of 1.21 to 2.21.D uring the observation period for 8 years PT. PLN experiences in solvency conditions. This condition shows that PT.PLN faces highrisk financial.
Analisis Penerapan Sistem Informasi Akuntansi Penggajian Pada Balai Konservasi Sumber Daya Alam Sumatera Selatan Zein Ghozali; Irsan; Masnoni; Lia Sari; Rizki Vitalia
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 2 No. 2 (2019): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 2 No 2 (Juni 2019)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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Abstract

This study aims to find out how the implementation of the Payroll Accounting information system at Nature Conservation Agency of South Sumatra is. The researcher uses qualitative descriptive research method because this research explores the phenomenon of State Civil Apparatus (ASN) and Government employees of Non Civil Servants (PPNPN) payroll process at Nature Conservation Agency of South Sumatra. The writer uses primary data in the form of interview and secondary material in the form of documents and regulations which collected from various sources. The conclusions of the research are: (1) South Sumatra BKSDA conducts ASN and PPNPN payroll stages starting from personnel and administrasion department. To change employee salary data and then it is sent to the Finance Department for further processed according to 8 types of salary, those are basic salary, supplementary salary, underpaid, continuous salary, thirteenth month salary, holiday allowance salary, meal allowances and other employee expenses in accordance with the applicable laws and regulations (2) In reporting the payroll, South Sumatra BKSDA does the manual recording process first, then inputted into the application so that it is recorded by the computer in accordance with the accounting standards of the prevailing Agency Accounting System. As for the suggestion, it is necessary to upgrade the competence of HR (Human Resources) in the salary system of the ASN and PPNPN, so that in absorbing the issuance of the latest government regulations regarding payroll the ASN and PPNPN can understand faster and implement it and also and also precise and ready in processing changes in employee data related to the salary amount of the ASN and PPNPN can be supported by a sufficient number of implementing employees so that the workload can be divided according to their duties and functions
Analisis Kinerja Keuangan PT Indofarma (Persero) Tbk Tahun 2010-2019 Lia Sari; Masnoni; Roy Saleh; Irsan; Ita Purmnama Sari
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 4 No. 2 (2021): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 4 No 2 (Juni 2021)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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Abstract

The purpose of this study was to determine the financial performance of PT Indofarma (Persero) Tbk. 2010-2019 years. Analysis of the data used in this study is the analysis of financial ratios used to measure the company's financial performance, namely, liquidity ratios (current assets and cash ratios), solvency ratios (debt to equity ratios), profitability ratios (return on assets), and activity ratios. (working capital turnover). The sample taken from this research is the 2010-2019 financial statements. The data used is taken from the official website of the Indonesia Stock Exchange. The results of the study found that the financial performance of PT Indofarma (Persero) Tbk's current ratio and cash ratio showed that the company's financial performance in 2010-2019 was not good because the company had debt that was not covered by assets. Debt to equity ratio shows the company's financial performance is not good because the company is financed by debt. Return on assets shows the company's financial performance is not good because it has not been able to generate overall profits. Working capital turnover and total assets turnover shows that the company's financial performance is not good because the turnover of all assets is less effective.
Analisis Laporan Keuangan Masjid Da’wah Palembang Berdasarkan PSAK No. 45 Tentang Pelaporan Keuangan Organisasi Nirlaba Sri Sutandi; Hilwa Anggraini; Masnoni; Zein Ghozali; Lia Sari
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 5 No. 1 (2021): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 5 No 1 (Desember 2021)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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Abstract

The purpose of this study is to present the financial statements of the Palembang Da'wah Mosque Foundation based on the Statement of Financial Accounting Standards (PSAK) No. 45 revisions in 2011. The Palembang Da'wah Mosque Foundation in preparing financial reports has not used the guidelines that apply to public sector organizations. One of the ways so that the financial statements of the Palembang Da'wah Mosque Foundation can be easily understood, relevant, and have high comparability, then the Palembang Da'wah Foundation must prepare financial reports based on PSAK No. 45 revised in 2011. The data used aresecondary data. in the form of organizational structure, proof of transactions, and financial reports owned by the mosque. by conducting interviews and documentation. The data analysis technique used descriptive analysis based on the steps of preparing financial statements. The results showed that the characteristics of the information obtained were recording income, expenses, and ending cash balances. Revenues and expenses are only recorded or attached in a standard format and assets are recorded as office inventory. Overall, the implementation of the Financial Statements of Non-Profit Organizations at the Palembang Da'wah Mosque Foundation is not in accordance with the accounting standard regulations of PSAK No. 45 in 2011.
Analisis Return On Assets (ROA), Return On Equity (ROE), Net Profit Margin (NPM) Dan Gross Profit Margin Untuk Mengukur Kinerja Keuangan Pada PT Raje Baginda Jurai Di Palembang Kemas Welly Angga Permana; Roy Saleh; Nelly; Lia Sari; Sri Sutandi
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 5 No. 1 (2021): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 5 No 1 (Desember 2021)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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Abstract

The purpose of this research is to assess and analyze financial performance in terms of profitability ratios in the form of Return on Assets, Return on Equity, Net Profit Margin and Gross Profit Margin at PT Raje Baginda Jurai in Palembang for the period 2018 to 2020. This research uses a descriptive approach, which is a study that only collects, compiles, classifies and interprets data so that it can fulfill a clear picture of the problem being studied. The results of the analysis and discussion show the financial performance of PT Raje Baginda Jurai in Palembang in terms of profitability ratios in the form of Return on Assets has poor financial performance because the company is less able to use large assets effectively and efficiently to generate maximum profit. For financial performance in the form of Return on Equity, it is below the standard average. This is due to high capital but not being able to generate maximum profit. The company's Net Profit Margin has a fairly good performance, this is because even though sales are declining, profits are still increasing, although not significantly. And financial performance in the form of Gross Profit Margin has a pretty good performance. Where the company is able to reduce operational costs and taxes so that it can still generate profits.
Co-Authors Aisyah Lashinta Dewi Anggraini, Hilwa Berry Angga Dimas Try Handoko Ilham Jeryawan Irsan Ita Purmnama Sari Kemas Welly Angga Permana Kuswan Hadji Laila Nurul Hidayati Malkah Melia Oktavia Malkah Melia Oktaviana Masnoni Nelly Nelly Pinky Aruna Iswandarie RANI PAJRIN Resty Dasryanti Nadhilah Rizka Mufidah Sari Rizki Vitalia Roy Saleh Salma Rifda Salsabila Sari Mustika Widyastuti Shandya Alonso Eka Renanda Sri Sutandi Susi Rosiana Zein Ghozali