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ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PEMILIHAN KONSERVATISME AKUNTANSI Angga Alfian; Arifin Sabeni
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.554 KB)

The main focus in the financial statements is income information and one of the principles relating to financial statements and income information is accounting conservatism, namely an act carefully in determining the amount of the profit. Some sides supported the need for the principle of conservatism because can neutralize the attitude of optimism the company manager. Other side rejected the use of accounting conservatism principle because the results tend to be biased and does not reflect the company's actual financial situation. This research aims to analyze the factors which influence on the selection of accounting conservatism. The research sample is a manufacturing company which is listed on the Indonesia stock exchange (BEI) in 2009-2011. The research results indicate some of the factors that influence significantly to selection of accounting conservatism, such as leverage, capital intensity ratio and growth opportunity. And other factors, such as the size of the company, managerial ownership and public ownership has no significant effect for the selection of accounting conservatism.

PERTANGGUNG JAWABAN PIDANA PELAKU TINDAK PIDANA PENGANIAYAAN YANG MENGAKIBATKAN KORBAN MENGALAMI LUKA BERAT (Studi Putusan Nomor 584/Pid.B/2023/PN Tjk): Baharudin1, Angga Alfian2, Muhammad Iqbal Rofif3, Baharudin; Alfian, Angga; Muhammad Iqbal Rofif
PERAHU (PENERANGAN HUKUM) : JURNAL ILMU HUKUM Vol 12 No 1 (2024): PERAHU (PENERANGAN HUKUM) : Jurnal Ilmu Hukum
Publisher : Universitas Kapuas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51826/perahu.v12i1.1055

Abstrak Penganiayaan merupakan salah satu bentuk kejahatan yang umum terjadi di masyarakat, dan dengan berkembangnya teknologi serta intensnya interaksi yang terjadi dengan sifat individu manusia, manusia sebagai makhluk sosial selalu berinteraksi sebagai individu dan saling membutuhkan.Setiap orang mempunyai kepribadian yang unik dan berbeda dengan orang lain, meliputi perbedaan kepribadian, tujuan, dan pandangan hidup.Perbedaan tersebut dalam beberapa hal dapat mempengaruhi proses interaksi, sehingga menimbulkan konflik karena perbedaan kepentingan (conflictissue), dan selanjutnya menimbulkan bentuk-bentuk kekerasan, baik yang bersifat halus berupa pertentangan gagasan (violence)Faktor Penyebab Pelaku Penganiayaan dalam Putusan Nomor 584/Pid.B/2023/PN Tjk yang didapatkan dari hasil wawancara dengan beberapa narasumber ( kepolisian, jaksa penuntut umum, dan hakim ) menyatakan bahwa terdakwa tersebut melakukan penganiayaan yang mengakibatkan korban mengalami luka berat dikarnakan mendapatkan bisikan dari dirinya bahwa kuburan wak terdakkwa digali dengan orang yang terdakwa lihat pada saat dia melintasi kuburan uwaknya yang baru dikubur beberapa hari sebelum si terdakwa melintasi kuburan tersebut.

Normative Review of Legal Protection for Athletes with Achievements in Lampung Province Siagian, Debora Shintiya; Simarmata, Ocniel Juandi; Alfian, Angga
QISTINA: Jurnal Multidisiplin Indonesia Vol 3, No 1 (2024): June 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/qistina.v3i1.2092

The phenomenon of sports in Indonesia, since the time of the kings before colonization until now, is very important to be studied for the development of sports in the current context and future context. The sport of hunting for example, which later developed into archery is a tangible result of the development of the sport. Nowadays when we hear the word "sport" or "sport" that comes to mind we are athletes. Even though many sports players other than athletes such as coaches, referees, and administrators of sports organizations who in carrying out their profession, must be willing to sacrifice their time, energy, mind, and even family to be able to provide maximum achievements in order to make the name of the nation and country proud. One of them is athletes, who have to sacrifice time, energy, material, even have to be willing to be far away and separated from their families in order to strive for achievements in order to raise the red and white flag on the highest pole in every race. Therefore, it is undeniable that athletes also expect material appreciation from the government that can support their lives in the future. In addition to the welfare provided, every sports player is entitled to legal protection from the government. Protection of sports players is needed based on applicable laws and regulations. The National Sports System Law, Article 55 paragraph (3) explains that "Every professional sportsperson has the right to (a) be accompanied by, inter alia, managers, coaches, medical personnel, psychologists, and legal experts, (b) participate in championships at all levels in accordance with the provisions, (c) obtain coaching and development from the parent sports organization, professional sports organization, or functional sports organization, (d) obtain a reasonable income". Then Article 64 explains that sports personnel in carrying out their profession have the right to obtain: (a) coaching, development, and skill improvement through training, (b) safety guarantees, career advancement, welfare services, legal aid, and/or awards.

Tinjauan Yuridis Dampak Kemitraan Transportasi Online Di Bandar Lampung Angga Alfian; Akbar Ramadhan Gumas; Nadya Shahnaz Gabriella
Mandub : Jurnal Politik, Sosial, Hukum dan Humaniora Vol. 2 No. 1 (2024): Maret : Jurnal Politik, Sosial, Hukum dan Humaniora
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/mandub.v2i1.885

This research was created to discuss the juridical review of the impact of the proliferation of online transportation partners. Indonesia has experienced an industrial revolution, based on the Big Indonesian Dictionary (KBBI), Industrial Revolution is divided into two words, namely Revolution and Industry. Revolution is change that occurs very quickly, while industry is an effort to carry out production. So in conclusion, the Industrial Revolution is an event that happened very quickly in carrying out production activities which were carried out using technological tools and something produced had added value. The proliferation of online transportation partners is an example of the results of the industrial revolution. There are five important variables to consider when evaluating an ecommerce website: interface, navigation, content, reliability, and technical. An interface is a type of application that connects users and facilitates financial and business transactions for the general public. The user interface provides ease of use for its users. One user interface that is currently popular in Indonesia is Go-Jek, an e-commerce application that makes it easier for users to purchase goods or services, whether transported or not. This research will discuss the impact of Go-Jek according to judicial review.

Penyelesaian Konflik Sertifikat Hak Milik yang Tumpang Tindih melalui Mediasi Angga Alfian; Angga Bela Dinata; Mega Trio Kristian Ade Putra; Udea Triyunita
Perkara : Jurnal Ilmu Hukum dan Politik Vol 2 No 1 (2024): Maret : Jurnal Ilmu Hukum dan Politik
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/perkara.v2i1.1610

This research aims to explore the potential for using mediation in resolving conflicts over overlapping property rights certificates. The research method used is empirical legal research with primary and secondary data. Primary data was obtained from cases of property rights certificate conflicts that were successfully resolved through mediation, while secondary data came from literature research for theoretical analysis. Qualitative analysis was conducted on the data with a focus on emerging patterns, themes and findings. The research results show that the factors causing conflict involve administrative errors, changes in property boundaries, failure to verify ownership, changes in the legal status of property, and territorial division. Mediation through the National Land Agency (BPN) is an effective alternative in resolving this conflict. The agreement resulting from the mediation is recorded in the Minutes of Mediation Holding and Dispute Settlement Agreement Letter, providing a legal basis for follow-up registration of land rights to BPN. In conclusion, mediation can be an effective tool for resolving overlapping property rights certificate conflicts, providing a quick, cost-effective solution and considering the interests of all parties.

Penyelesaian Konflik Sertifikat Hak Milik yang Tumpang Tindih melalui Mediasi Angga Alfian; Angga Bela Dinata; Mega Trio Kristian Ade Putra; Udea Triyunita
Perkara : Jurnal Ilmu Hukum dan Politik Vol. 2 No. 1 (2024): Maret : Perkara Jurnal Ilmu Hukum dan Politik
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/perkara.v2i1.1610

This research aims to explore the potential for using mediation in resolving conflicts over overlapping property rights certificates. The research method used is empirical legal research with primary and secondary data. Primary data was obtained from cases of property rights certificate conflicts that were successfully resolved through mediation, while secondary data came from literature research for theoretical analysis. Qualitative analysis was conducted on the data with a focus on emerging patterns, themes and findings. The research results show that the factors causing conflict involve administrative errors, changes in property boundaries, failure to verify ownership, changes in the legal status of property, and territorial division. Mediation through the National Land Agency (BPN) is an effective alternative in resolving this conflict. The agreement resulting from the mediation is recorded in the Minutes of Mediation Holding and Dispute Settlement Agreement Letter, providing a legal basis for follow-up registration of land rights to BPN. In conclusion, mediation can be an effective tool for resolving overlapping property rights certificate conflicts, providing a quick, cost-effective solution and considering the interests of all parties.

PERMOHONAN MENJADI WALI DALAM PEMENUHAN PERSYARATAN PENDAFTARAN TENTARA NASIONAL INDONESIA ANGKATAN DARAT Ramasari, Risti Dwi; alfian, angga; Rolos, Nikita Veronica
Jurnal Yustisiabel Vol. 7 No. 2 (2023)
Publisher : Fakultas Hukum Universitas Muhammadiyah Luwuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32529/yustisiabel.v7i2.2235

ABSTRAKDalam hukum perwalian memiliki arti orang lain selaku pengganti orang tua yang menurut hukum diwajibkan mengawasi dan mewakili anak yang belum dewasa (berusia 18 tahun dan belum menikah), sehingga bisa diartikan sebagai orang tua pengganti terhadap anak yang belum cakap dalam melakukan suatu perbuatan hukum yang di atur pada pasal 330 ayat 3 KUHPer. pada dasarnya Hukum Perdata yang selama ini kita kenal dan ketahui merupakan serangkaian aturan hukum yang mengatur hubungan hukum antara orang yang satu dengan yang lainnya. Pada dasarnya perwalian merupakan hal terpenting bagi kelangsungan hidup anak (anak di bawah umur) atau anak yang masih belum bisa mengurus diri sendiri seperti anak terlantar, baik dalam mengurus harta kekayaan maupun dalam mengurus lingkungannya sendiri atau dengan istilah lain yakni lain yakni anak yang masih belum bisa atau belum cakap dalam bertindak hukum. Oleh sebab itu, sehubungan dengan perwalian yang mengatur tentang kepentingan seseorang dan termasuk dalam Hukum Perdata maka perlulah sekiranya untuk diketahui konsep dari perwalian.

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