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Dinamika Pengakuan Negara dalam Hukum Internasional : Analisis Implikasi Hukum dan Politik terhadap Kedaulatan Negara Jessica; Nathania Davita Sitanggang, Ester
Jurnal Hukum Lex Generalis Vol 6 No 1 (2025): Tema Hukum Internasional dan Perbandingan Hukum
Publisher : CV Rewang Rencang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56370/jhlg.v6i1.601

Abstract

The recognition of a state is the acknowledgment that a unit, born and recognized, has met the requirements set by international law to be considered a state, thus recognized as a legal entity in international law and society. The emergence of a new state as a result of a peaceful decolonization process generally does not pose issues regarding recognition. However, if the new state arises from rebellion, revolution, or a movement for independence, the act of granting recognition could have negative consequences, potentially straining relations with the parent state, which may perceive it as an affront or even as intervention. International law itself is explanatory or coordinative in nature and does not recognize hierarchical structures. Recognition can be categorized into several forms: de facto recognition, de jure recognition, collective recognition, conditional recognition, provisional recognition, ad hoc recognition, premature recognition, and curator recognition. In this context, the dynamics of state recognition in international law are often influenced by global and regional political contexts. Beyond the political aspects, in the framework of international law, states are the primary subjects, and recognition establishes a state's status and sovereignty as equal to other states on the international stage. When a state receives recognition from others, it can engage in international relations with those states.
Pelatihan Literasi Keuangan dan Investasi untuk Siswa-Siswi Sekolah Menengah Atas Lengkong, Kathleen Maidjesta; Tompo, Cherilyn Cristine; Evelyn; Djuranovik, Evelyn; Jessica; Jonardi, Kevania Rena; Ningsih, Lakshmi Jaya; Apriliana, Putri; Yo, Sacca Kumalasari; Buntuborrong, Yunovisri Valenrio; Mustikarini, Carolina Novi
Journal Community Service Consortium Vol 4 No 2 (2024): Journal Community Service Consortium
Publisher : Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/consortium.v4i2.5317

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan literasi keuangan dan pemahaman tentang investasi di kalangan siswa-siswi kelas XI di SMAN 17 Makassar. Melalui pelatihan interaktif, siswa diperkenalkan pada konsep dasar manajemen keuangan dan investasi, termasuk jenis-jenis investasi, manfaat, dan strategi berinvestasi. Metode partisipatif diterapkan dengan melibatkan siswa secara aktif dalam sesi pembelajaran dan permainan edukatif, yaitu "Tebak Kata" yang berfungsi untuk alat evaluasi pemahaman. Hasil evaluasi menunjukkan tingkat pemahaman siswa yang tinggi, dengan rata-rata persentase jawaban benar mencapai 82,25%. Kegiatan ini diharapkan dapat membekali siswa dengan pengetahuan yang diperlukan untuk mengelola keuangan mereka secara bijak di masa depan.
The Role of Celebrity CEO in Enhancing Corporate ESG Performance Chandra, Budi; Krisyadi, Robby; Anita; Jessica
Global Financial Accounting Journal Vol. 8 No. 2 (2024)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v8i2.10137

Abstract

This study examines the impact of celebrity CEOs on corporate ESG (Environmental, Social, and Governance) performance in publicly listed manufacturing companies in Indonesia from 2018 to 2022. Leveraging stakeholder and legitimacy theories, the research explores how the public visibility and media influence of celebrity CEOs drive corporate sustainability. A quantitative approach was employed, utilizing regression analysis to test the hypothesis. The findings reveal a significant positive relationship between celebrity CEOs and ESG performance, with high-profile leaders enhancing corporate transparency, accountability, and sustainability practices. The study highlights the theoretical implications by expanding the understanding of celebrity CEOs within corporate governance frameworks and practical implications for policymakers and corporate boards. However, the study is limited to Indonesia's manufacturing sector and a specific timeframe, suggesting the need for further research across diverse industries and regions. The results underscore the importance of leadership visibility in advancing corporate sustainability, offering valuable insights for stakeholders aiming to align corporate strategies with societal expectations.
Empowering Diversity Through Transformational Leadership: A Pathway to Inclusive Excellence Ardi Ardi; Yohana FCP Meilani; Andrianto Iskandar; Priscillia Chandra; Jessica
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 4 (2024): Proceedings of the 4th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

This study examines the pivotal role of transformational leadership in fostering diversity and inclusion within organizations. The research offers a comprehensive understanding of how transformational leadership can enhance organizational outcomes by investigating the interrelationships between inclusive leadership, synergy diversity climate, relational coordination, organizational identification, task performance, and leader-directed helping behavior. This study collected and analyzed relevant academic articles, case studies, and theoretical papers published in reputable journals using a systematic literature review approach. This methodology allowed for a comprehensive examination of existing research and knowledge gaps. By synthesizing these findings, the study provides a deeper understanding of how transformational leadership can empower diverse teams and contribute to inclusive excellence. Findings reveal that transformational leadership positively influences relational coordination and organizational identification, and improved task performance. Inclusive leadership practices and supportive leader behaviors create a more cohesive and engaged workforce, ultimately contributing to organizational success. This study underscores the importance of transformational leadership in leveraging diversity to achieve inclusive excellence and provides practical guidance for leaders seeking to cultivate inclusive cultures.
Application of Green Accounting and Tax Avoidance to the Financial Performance of the Mining Sub-Sector (listed on the IDX) Jessica; Susan Grace V Nainggolan
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 3 No. 1 (2024): “Sustainability Challenges Through Technology in Emerging Market Economies”
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v3i1.248

Abstract

In the era of the 4.0 industrial revolution, economic growth has experienced quite rapid development in the company's operational activities. An impact generated by a company will issue risks that affect the business and performance carried out by the company's activities, namely the company's activities towards environmental problems. The application of green accounting will encourage companies to minimize environmental problems that occur. Tax avoidance is an effort to avoid taxes that is carried out legally and safely for taxpayers because it does not conflict with tax provisions. The implementation of prolonged Tax Avoidance practices can reduce the value of the company. This study aims to determine whether Green accounting and tax avoidance have a significant effect on financial performance in mining sub-sector companies (listed on the IDX). This study uses a purposive sampling method and the data source is secondary data. The data collection technique uses the Indonesia Stock Exchange (IDX) which releases the financial statements of mining sub-sector companies for the period 2018-2023. Data analysis and testing consist of validity tests, reliability tests, descriptive statistical tests, classical assumption tests, multiple regression analysis, partial hypothesis testing (T test) and simultaneously (F test), and coefficient of determination tests. The results of this study show that Green Accounting has a significant effect partially on Financial Performance with a t count of 5,584 > t table 1.70113. Tax Avoidance did not have a significant effect on Financial Performance simultaneously with t calculation -2,692 < t table 1.70113. Green Accounting and Tax Avoidance had a significant effect simultaneously on Financial Performance with a value of 15,978 > table f 3.35 and a regression coefficient value of 54.2%.
KESADARAN WP DAPAT MEMODERASI MODERNISASI SISTEM ADMINISTRASI, PEMAHAMAN PERPAJAKAN, SANKSI DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM Jessica; Ngadiman
Jurnal Kontemporer Akuntansi Volume 4, No.2, September 2024
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

The purpose of this study was to analyze the effect of modernization of the administrative system, understanding oftaxation, sanctions and service quality individually and simultaneously on MSME taxpayer compliance in the city ofSambas, West Kalimantan. This study uses a quantitative approach by conducting a survey of MSME taxpayers inthe city of Sambas. The population in this study were MSME taxpayers as many as 14,463 taxpayers and a sample of99 people using a non-probability sampling quota sampling technique. The data collection method used aquestionnaire with a Likert scale of 1-4 points. The data analysis methods used include: Data Quality Test,Assumption Test, Moderation Regression Test, and Hypothesis Testing. The results showed that the modernizationof the administrative system had a positive and significant effect on MSME taxpayer compliance in the city ofSambas, understanding of taxation had a positive and significant effect on the compliance of MSME taxpayers in thecity of Sambas, Sanctions had a positive and significant effect on the compliance of MSME taxpayers in the city ofSambas, Quality service has a positive and significant effect on MSME taxpayer compliance in the city of Sambas,and taxpayer awareness strengthens the influence of modernization of the administrative system, understanding oftaxation, sanctions and service quality on MSME taxpayer compliance in the city of Sambas, West Kalimantan.
Hypoalbuminemia as a Predictor of Outcomes in Acute Myeloid Leukemia: A Systematic Review and Meta-Analysis Jacobs, Christin Yosefin; Nugroho, Fajar Prianto; Amelia, Sesa; Pannaausten, Davin; Almaszahra, Annisa Naufal; Prayogo, Andi Bagus; Jessica; Pranata, Jimmy Angga
Medicinus Vol. 14 No. 2 (2025): February
Publisher : Fakultas Kedokteran Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/med.v14i2.9548

Abstract

Background : In acute myeloid leukemia (AML), hypoalbuminemia has been observed at diagnosis and during treatment, often correlating with poor clinical outcomes such as reduced remission rates, increased treatment-related toxicity, and shorter overall survival (OS). This systematic review and meta-analysis aim to investigate the prognostic value of hypoalbuminemia in patients with AML. Methods : A comprehensive literature search was conducted across PubMed, EMBASE, and Scopus to identify relevant studies published up to January 5, 2025. The search strategy included a combination of Medical Subject Headings (MeSH) terms and keywords such as “hypoalbuminemia,” “acute myeloid leukemia,” “AML,” “serum albumin,” “prognosis,” and “outcomes.” Boolean operators (AND, OR) were applied to refine the search. Result : This systematic review and meta-analysis included 10 studies with a total sample size of 4,105 participants, of which 2,134 were male, comparing normal albumin levels to hypoalbuminemia across diverse populations. The meta-analysis comparing OS between AML patients with hypoalbuminemia and normal serum albumin levels shows a pooled HR of 1.08 (95% CI: 0.81–1.44). Conclusions : While this meta-analysis suggests a potential association between hypoalbuminemia and poorer OS and DFS in AML patients, the lack of statistical significance and high heterogeneity caution against definitive conclusions.
PERLINDUNGAN HUKUM KEKAYAAN INTELEKTUAL ATAS MEREK TERKENAL TERHADAP BARANG DALAM TRANSAKSI E-COMMERCE DI INDONESIA: Legal Protection of Intellectual Property for Famous Trademarks for Goods in E-Commerce Transactions In Indonesia Jessica
Jurnal Globalisasi Hukum Vol. 2 No. 1 (2025): Jurnal Globalisasi Hukum
Publisher : Fakultas Hukum, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/

Abstract

Sistem perdagangan e-commerce merubah prilaku konsumen yang mana dalam melakukan transaksi konsumen akan cenderung menjadi lebih kritis dan selektif dalam memilih barang yang hendak dibelinya. Minimnya interaksi antara konsumen dan produsen secara fisik dalam e-commerce memungkinkan adanya pelanggaran atau kekeliruan merupakan fokus utama yang memerlukan penanganan lebih dalam. Untuk itu diperlukan adanya perlindungan hukum dalam melangsungkan transaksi e-commerce salah satunya yaitu melalui perlindungan kekayaan intelektual khususnya merek. Dalam perlindungan merek terdapat perlindungan khusus terhadap merek terkenal. Melalui merek terkenal dalam transaksi commerce diharapkan dapat mengurangi terjadi pelanggaran terhadap barang yang diperdagangkan. Selain itu, Dengan adanya perlindungan khusus terhadap merek terkenal diharapkan dapat membuat pelaku kecurangan berhati-hati dalam memperdagangkan barang yang memiliki kriteria merek terkenal.
Formulasi dan Uji Aktivitas Antibakteri Serum Antijerawat yang Mengandung Minyak Atsiri Bunga Lawang (Illicium verum Hook. f.) Jessica; Monica, Eva; Aziz, Nur
MPI (Media Pharmaceutica Indonesiana) Vol. 7 No. 1 (2025): JUNE
Publisher : Fakultas Farmasi, Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/mpi.v7i1.6771

Abstract

Acne vulgaris merupakan peradangan unit polisebasea yang sering dikaitkan dengan infeksi Cutibacterium acnes (C. acnes). Penggunaan antibakteri topikal seperti klindamisin secara berlebihan telah menyebabkan resistensi C. acnes, sehingga diperlukan alternatif pengobatan. Minyak atsiri bunga lawang (Illicium verumHook. f.) mengandung trans-anetol yang diketahui memiliki aktivitas antibakteri, namun belum banyak diteliti terhadap C. acnes. Penelitian ini bertujuan untuk mengevaluasi aktivitas antibakteri minyak atsiri bunga lawang terhadap C. acnes, menentukan nilai Minimum Inhibitory Concentration (MIC) dan Minimum Bactericidal Concentration (MBC), serta mengembangkan formula serum topikal yang optimal dan efektivitas antibakteri serum minyak atsiri bunga lawang. Metode yang digunakan meliputi uji difusi agar dan makrodilusi. Kontrol positif berupa gel 1% klindamisin, sedangkan kontrol negatif menggunakan DMSO 100% dan formula tanpa minyak atsiri. Minyak atsiri konsentrasi 100% menunjukkan zona hambat terbesar 12,875 ± 0,609 mm. MIC tercatat sebesar 1,56%, sedangkan MBC >25%. Formula serum terbaik adalah F2 yang mengandung 5% minyak atsiri, dengan hasil evaluasi mutu organoleptis berupa cair agak kental berwarna putih dengan aroma khas bunga lawang, homogen, pH 4,947, tipe emulsi m/a, belum memenuhi syarat untuk viskositas dan daya sebar serta mempunyai zona hambat 7,558 ± 0,319 mm. Hasil ini menunjukkan potensi minyak atsiri sebagai antibakteri alternatif dalam pengobatan jerawat. Acne vulgaris is an inflammatory condition of the pilosebaceous unit frequently associated with Cutibacterium acnes (C. acnes) infection. Excessive use of topical antibiotics such as clindamycin has led to the emergence of resistant C. acnes strains, necessitating alternative therapeutic approaches. Illicium verum essential oil, known for its high trans-anethole content, possesses antibacterial properties, though its efficacy against C. acnes remains underexplored. This study aims to evaluate the antibacterial activity of I. verum essential oil against C. acnes, determine its Minimum Inhibitory Concentration (MIC) and Minimum Bactericidal Concentration (MBC), and develop an optimized topical serum formulation. Antibacterial activity was assessed using agar diffusion and macro-dilution methods. A 1% clindamycin gel served as the positive control, while 100% DMSO and a base formulation without essential oil were used as negative controls. The 100% essential oil exhibited the largest inhibition zone (12.875 ± 0.609 mm), with an MIC of 1.56% and MBC >25%. The optimal serum formulation (F2) contained 5% essential oil and showed desirable organoleptic properties, pH 4.947, oil-in-water emulsion type, though it did not meet the criteria for viscosity and spreadability. Its antibacterial zone was 7.558 ± 0.319 mm. These findings indicate the potential of I. verum essential oil as an alternative antibacterial agent for acne treatment. Submitted: 16-08-2024, Revised: 16-12-2024, Accepted: 21-04-2025, Published regularly: June 2025
Pengaruh Leverage, Sales Growth, Operating Capacity, Kebijakan Dividen Dan Struktur Kepemilikan Terhadap Financial Distress (Pada Perusahaan Sub Sektor Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2023) Jessica; Trida, Trida
Global Accounting Vol. 4 No. 1 (2025): Global Accounting : Jurnal Akuntansi
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui dampak leverage, sales growth, operating capacity, kebijakan dividen dan struktur kepemilikan terhadap financial distress. Penelitian ini menggunakan metode kuantitatif dengan jenis data sekunder yakni laporan keuangan perusahaan di subsektor property dan real estate yang terdaftar di BEI tahun 2020-2023. Dalam pemilihan sampel menggunakan metode purposive sampling yang menghasilkan jumlah sampel sebanyak 36 sampel dari 9 perusahaan. Teknik analisis data yang digunakan adalah uji statistik deskriptif, uji asumsi klasik, uji koefisien determinasi (R2), dan analisis regresi linier berganda dan uji hipotesis yang diolah dengan SPSS versi 25. Hasil penelitian ini menunjukkan bahwa operating capacity   berpengaruh signifikan terhadap financial distress dengan tingkat sig. 0,000 (<0,05). Sedangkan leverage, sales growth, kebijakan dividen dan struktur kepemilikan tidak berpengaruh terhadap financial distress dengan tingkat sig. (>0,05). Sementara secara simultan, semua variabel memiliki pengaruh yang signifikan terhadap financial distress
Co-Authors Adelia Bella Saputri Agustin Widjiastuti Ahmad Almaszahra, Annisa Naufal Amelia, Sesa Andrianto Andrianto Iskandar Anita Apriliana, Putri Ardi Ardi Arikrisanda, Athifa Ayu Erlian Ayuningtyas, Rosida Dwi Aziz, Nur Bembi Jonatan Buntuborrong, Yunovisri Valenrio Chandra, Budi Charles Charles Christian, Natalis Chusnul Intan Davita Sitanggang, Ester Nathania Deandra N. Alyshia Demsa Simbolon Digdowiseiso , Kumba Djuranovik, Evelyn Elwisam Eva Monica, Eva Evelyn Febriandini Adha Ferry Vincenttius Ferdinand Gloria Julyta Haidar Hilmy Hanggara Arifian Herlia Amia Idhzha Wira Yudha Ikat Tri Hawani Inayah Amira Zahrah Irma Ayu Pola Pakpahan Irwansyah, Joni Istianingsih Jacobs, Christin Yosefin Jenifer Jonardi, Kevania Rena Kartina Pakpahan Kenneth Kaleb Krisyadi, Robby Laode Rijai Lengkong, Kathleen Maidjesta Lithrone Laricha Salomon M. Yunan Hidayat Maria Charisse Audrey Ginta Meylisa Permata Sari Muhammad Fadhil Raksiwi Muhammad Ferdian Akri Pratama Mustikarini, Carolina Novi Nathania Davita Sitanggang, Ester Ngadiman Ningsih, Lakshmi Jaya Novi Yanti Nugroho, Fajar Prianto Oktovia , Sendy Olivia Kristianti Kusuma Pannaausten, Davin Pranata, Jimmy Angga Prayogo, Andi Bagus Priscillia Chandra Purba, Wanda Angelia Fenensia Putri Salsabilla Rafa Fiddina Julia Raymond Tjiwidjaja Repki Trinda Putri Salim, Philander Simarmata, Allwin M. Siregar, Feby Yoana Susan Grace V Nainggolan Syahputra, Fikry Prastya Tedjokusumo, Dave Tompo, Cherilyn Cristine Trida, Trida Waruwu, Netral Jaya Winda Agnesta Yo, Sacca Kumalasari Yohan Chandrasukmana Yohana FCP Meilani Yunandhia Rainissa Zamralita