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All Journal Asas: Jurnal Sastra BASASTRA Chemica: Jurnal Ilmiah Kimia dan Pendidikan Kimia Wahana Didaktika Prosiding Universitas PGRI Palembang Kajian Linguistik dan Sastra Lingua Franca: Jurnal Bahasa, Sastra, dan Pengajarannya Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis LEKSIKA Jurnal Pembahsi (Pembelajaran Bahasa Dan Sastra Indonesia) Jurnal Ilmiah Fillia Cendekia Midwifery Journal Logat: Jurnal Bahasa Indonesia dan Pembelajaran Jurnal Kumparan Fisika Social, Humanities, and Educational Studies (SHEs): Conference Series Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Administrativa : Jurnal Birokrasi, Kebijakan dan Pelayanan Publik JKPBL (Jurnal Kesehatan Panca Bhakti Lampung) JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Lingua Rima: Jurnal Pendidikan Bahasa dan Sastra Indonesia Akrab Juara : Jurnal Ilmu-ilmu Sosial KLITIKA Jurnal Ilmiah Pendidikan Bahasa dan Sastra Indonesia Jurnal Luminous: Riset Ilmiah Pendidikan Fisika Seminar Nasional Hasil Penelitian LP2M UNM Chemedu: Jurnal Ilmiah Pendidikan Kimia Atmosfer: Jurnal Pendidikan, Bahasa, Sastra, Seni, Budaya, Dan Sosial Humaniora Morfologi : Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya Semantik : Jurnal Riset Ilmu Pendidikan, Bahasa dan Budaya Journal Innovation In Education JURNAL MITRA MANAJEMEN Problematika Hukum Jurnal Ilmiah Multidisiplin Ilmu Jurnal Ekonomi Bisnis dan Kewirausahaan Jurnal Padamu Negeri
Sugiarti Sugiarti
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ANALISIS WEIGHT LOAD FACTOR PADA PRODUKSI ANGKUTAN UDARA BERJADWAL DALAM NEGERI PADA BEBERAPA MASKAPAI DI INDONESIA Sugiarti Sugiarti; Joni Gusmali; Muzayyanah Yuliasih
JURNAL MITRA MANAJEMEN Vol 13, No 1 (2022): JURNAL MITRA MANAJEMEN
Publisher : JURNAL MITRA MANAJEMEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jmm.v13i1.831

Abstract

Penelitian ini bertujuan untuk mengetahui rata-rata persentase weight load factor muatan yang diangkut dalam produksi angkutan udara berjadwal dalam negeri pada tahun 2016 sampai dengan tahun 2020. Berdasarkan data yang diperoleh, terdapat tujuh belas maskapai yang dianalisis. Muatan diangkut dan dihitung berdasarkan Ton Km Performed yang terdiri dari penumpang, barang kiriman, dan pos. Penghitungan jumlah Ton Km Performed dianalisa dengan Available Ton Km. Hasil penghitungan Ton Km Performed terhadap Available Ton Km akan menghasilkan persentase Weight Load Factor. Penelitian ini menggunakan teknik analisis data dengan Metode Kuantitatif. Distribusi data yang digunakan adalah rasio. Berdasarkan jenis data tersebut, maka yang dipakai adalah metode statistik parametrik. Metode statistik parametrik ini, menggunakan uji perbandingan (comparation) dengan uji satu pihak /Arah (One Tail-Test).  Berdasarkan hasil analisa, diperoleh hasil bahwa maskapai angkutan udara berjadwal dalam negeri tahun 2016 mempunyai persentase weight load factor rata-rata sebesar 56,06%; tahun 2017  rata-rata sebesar 57,82%; tahun 2018 rata-rata sebesar 56,76%; tahun 2019  rata-rata sebesar 50,41%; dan tahun 2020  rata-rata sebesar 46,47%. Dengan demikian, dapat diambil kesimpulan bahwa rata-rata persentase weight load factor pada muatan yang diangkut dalam produksi angkutan udara dalam negeri pada maskapai tersebut pada tahun 2016 sampai dengan tahun 2020 belum mencapai persentase yang ideal. Kata kunci : maskapai, ppkm, ton km performed, weight load factor
LEGAL PROTECTION FOR OWNERSHIP OF PROPERTY LAW ON MARRIAGE AFTER DIVORCE DECISION Sugiarti Sugiarti
Problematika Hukum Vol 1, No 1: January 2015
Publisher : President University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/ph.v1i1.30

Abstract

Marriage is a sacred and holy institution as stated in Law No. 1 of 1974 article 1 about marriage. Joint property can be used by the husband and wife, for anything and any amount as long as there is also agreement of both parties. Just right for a husband and wife with the right of use or wear it with the consent of both parties (reciprocal) is naturally given that the rights and position of the wife by the husband is in an environment of domestic life and social life together in society, a place where each each has the right to take legal actions. This means that both parties are given the opportunity to have an agreement that's about innate property may be inserted into the joint property, while other parts are certain to remain under the supervision of each. If each party has an agreement to enter the default property to be joint property, the management is certainly applicable provisions of the agreement regarding the default property.
ADOPSI PENUH HARMONISASI STANDAR AKUNTANSI Sugiarti Sugiarti
JURNAL EKONOMI BISNIS DAN KEWIRAUSAHAAN Vol 5 No 2 (2016): Jurnal Ekonomi Bisnis & Kewirausahaan Vol.V No.2 Agustus 2016
Publisher : Universitas Sahid Surakarta

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

Abstract

Accounting standard can be compared and can be required by multinational company. Accounting standard useful for users of financial statements who want evaluate the financial statements of companies with a global reach. The problems faced them are (Media Akuntansi, 2005a) : About a translation problem itself, IFRS who published into English language needs to be translated, discrepancy between IFRS with national law, because in some countries accounting standards included as part of the national law, the structure and complexity of international standards, with the IFRS raises concerns that the standard will be thick and complex. Indo-nesian responseto the IFRS standards in the field of profession, IAI supports the harmonization of accounting standards through the adoption and adaptation of AIS. Indonesian financial accounting standards need to adopt IFRS as the need forfinancial information that can be recognized globally to be competitive and attract investors global. Existence harmonization even convergence to IFRS accounting information, it is expected to have major quality is the main relevansi. The quality of comparability and indispensable for facilitate comparisons between countries and financial reports for decision making. Adoption benefits include saving time andmoney, to protect the interests of society, economic expansion progresses rap-idly tothe same standards, the financial statements will be the same in all countries.
Pengaruh Model Student Fasilitator and Explaining Terhadap Kemampuan Menulis Materi Teks Prosedur Siswa Kelas XI MA Subulussalam Sriwangi Ade Messy Indriani; Suryani Suryani; Sugiarti Sugiarti
Atmosfer: Jurnal Pendidikan, Bahasa, Sastra, Seni, Budaya, dan Sosial Humaniora Vol. 2 No. 4 (2024): November : Jurnal Pendidikan, Bahasa, Sastra, Seni, Budaya, dan Sosial Humanior
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/atmosfer.v2i4.1029

Abstract

Students' understanding of the linguistic principles that govern procedural texts, lack of teacher interest, and ineffective implementation of learning strategies were the impetus for conducting this research. The aim of this research is to provide an overview to class This research uses a quantitative research approach, more specifically a pre-test posttest control group design. Pre-test and post-test evaluations were carried out on both groups. The research sample consisted of 62 students, consisting of 30 class XI.B students as the experimental group and 32 class XI.C students as the control group. This research uses various data acquisition methods, such as documentation, written assessment, and observation. The t-test with paired sample significance levels was implemented in the SPSS version 22 computer program as part of the data analysis method. The results of the t-test carried out at a significance level of 0.05 show that the alternative hypothesis (Ha) is accepted and the null hypothesis (H0) is rejected. Regarding procedure texts, the Student Facilitator and Explain methodology has a big influence on the writing ability of MA Subullusalam Sriwangi class XI students.
ANALISIS PERBEDAAN KREDIT MANTAP PENSIUN ANTARA SEBELUM PENSIUN (BUP) DENGAN SESUDAH PENSIUN (NON BUP) PADA PT BANK MANDIRI TASPEN KK RAWAMANGUN Sugiarti Sugiarti; Rina Oktiyani; Putri Puji Astuti
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 6 No. 5 (2021)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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

Abstract

Penelitian ini dilakukan untuk mengetahui perbedaan kredit mantap pensiun untuk pegawai yang belum pensiun (BUP) dengan pegawai yang sudah pensiun (NON BUP). PT Bank Mandiri Taspen KK Rawamangun merupakan perusahaan yang bergerak dalam bidang keuangan bank di bawah naungan PT Bank Mandiri. Salah satu fasilitas pinjaman kredit yang berada di PT bank Mandiri Taspen KK Rawamangun yaitu Kredit Mantap Sebelum Pensiun (BUP) dan Kredit Mantap Sesudah Pensiun (NON BUP). Metode penelitian menggunakan metode kuantitatif dengan Uji Independent Samples T Test dan Uji Homogenitas Varians. Data penelitian variabel X1 adalah data pinjaman kredit nasabah sebelum pensiun (BUP) dan variabel X2 adalah data pinjaman kredit nasabah setelah pensiun (NON BUP). Dari mengujian diketahui variabel X1 dan X2 memiliki persamaan (homogen) dan hasil dari tes t rata-rata pinjaman kredit mantap pensiun antara sebelum pensiun (BUP) dengan sesudah pensiun (NON BUP) pada PT Bank Mandiri Taspen yaitu berbeda. Selama tahun 2020 pinjaman kredit mantap sebelum pensiun (BUP) lebih banyak dibandingkan dengan pinjaman kredit nasabah sesudah pensiun (NON BUP).
ANALISIS PERENCANAAN PAJAK (TAX PLANNING) PADA PT PRATAMA GRAHA SEMESTA Fitri Rahmiyatun; Sugiarti Sugiarti; Rina Oktiyani; RM Teddy Aliudin; Merlyn Merlyn
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 8 No. 3 (2023): Agustus
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v8i3.2144

Abstract

According to Law Number 36 of 2008 there are two Tax Subjects, namely, Domestic Tax Subjects (SPDN) and Foreign Tax Subjects (SPLN). One of the Domestic Tax Subjects is a Business Entity that has the largest contribution in tax revenue. The tax that must be paid by the Business Entity depends on the profit it generates each year. The higher the profit, the higher the tax. Therefore, to minimize tax payments according to the rules of the taxation frame, Tax Planning is needed, namely several ways to minimize the tax burden without having to violate the tax law. In writing this final project, two methods are used, namely the Observation Method and the Documentation Method. The data used are the Income Tax Return, VAT, and the Financial Statements of PT Pratama Graha Semesta 2020. The results of this final project research, Tax Planning at PT Pratama Graha Semesta utilizes the Government Borne Income Tax (DTP) incentive according to PMK 09/PMK.03 /2021 such as PPh Article 21, PPh Article 22 Imports, Reduction in Installment of PPh Article 25 by 50%, optimizing credit for input tax invoices through the e-invoice application on the Prepopulated VAT menu, collecting evidence of withholding income tax, minimizing the tax burden on Article 23 PPh, avoiding sanctions fines by setting the payment date and separate tax reporting, as well as conducting fiscal reconciliation. So with Tax Planning, tax financing can be well organized.
Pemilihan Bahasa yang Tepat: Kunci Sukses dalam Menyampaikan Pesan Siti Koriah; Sugiarti Sugiarti; Tika Safitri
Morfologi : Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya Vol. 3 No. 4 (2025): Agustus : Morfologi : Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya
Publisher : Asosiasi Periset Bahasa Sastra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/morfologi.v3i4.2050

Abstract

This study aims to identify various factors that influence language choice in communication, as well as to analyze how the use of appropriate language can have a positive impact on the success of message delivery. The method used is qualitative research with a descriptive approach. Data were collected through documentation techniques and analyzed using thematic methods. The results of the study indicate that success in delivering messages is greatly influenced by language choice, which depends on a number of factors, such as communication context, communication objectives, audience background and characteristics, media or communication channels, and relationships between speakers. The selection of appropriate language has been shown to improve message clarity, build emotional connections, strengthen the credibility of the communicator, avoid misunderstandings, and increase the appeal and memorability of the message. These findings emphasize the importance of choosing the right language in the communication process so that messages can be delivered effectively and easily understood as they should.
Analisis Persepektif Bahasa Indonesia dalam Masyarakat Sugiarti Sugiarti; Prety Ratna Sari; Sunarni Sunarni; Sendy Firmansyah
Semantik : Jurnal Riset Ilmu Pendidikan, Bahasa dan Budaya Vol. 3 No. 3 (2025): August: Semantik : Jurnal Riset Ilmu Pendidikan, Bahasa dan Budaya
Publisher : Asosiasi Periset Bahasa Sastra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/semantik.v3i3.2049

Abstract

This study aims to analyze the views and attitudes of the community towards the use of Indonesian in everyday life, and to identify the factors that influence it from social, cultural, educational, and media aspects. Using a quantitative descriptive approach, data were collected through questionnaires, observations, and interviews with 10 respondents from the community who use Indonesian and regional languages. The results of the study indicate that Indonesian plays an important role as a national identity, a unifying tool, and a reflection of the nation's culture. However, the influence of globalization and the development of digital technology have caused a shift in language attitudes, marked by the increasing use of foreign languages ​​and slang in everyday communication. However, there is still a high level of awareness in some communities to use Indonesian properly and correctly. This study emphasizes the importance of strengthening language literacy through education and media so that Indonesian remains existent, adaptive, and dignified in the modern era.
Analisis Literasi Digital di Era Masa Kini Leni suciati; Sugiarti Sugiarti; Mega Wahyu Lestari; Nessy Nessy
Journal Innovation In Education Vol. 3 No. 2 (2025): Journal Innovation in Education (INOVED)
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/inoved.v3i2.2900

Abstract

The rapid development of digital technology has simplified access to information, yet students' digital literacy remains limited. This study aims to analyze the level of digital literacy among university students using a literature review approach. Findings reveal that while students are technically skilled in using digital tools, they often lack critical thinking, information filtering, and awareness of digital ethics and security. Internet use is still largely entertainment-focused rather than academic. Factors influencing digital literacy include media usage intensity, academic achievement, reading habits, and family support. Strengthening digital literacy through integrated education is essential to help students adapt to technological changes and face global challenges.
ANALISIS PENGGUNAAN BAHASA INDONESIA DALAM IKLAN PRODUK KOSMETIK DI TIKTOK TERHADAP DAYA TARIK KONSUMEN Devi Mariyani; Sindi Qurotul Uyun; Sugiarti Sugiarti
Jurnal Ilmiah Multidisiplin Ilmu Vol. 2 No. 2 (2025): April : Jurnal Ilmiah Multidisiplin Ilmu (JIMI)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/k8my3g26

Abstract

The purpose of this study is to evaluate how the use of Indonesian language in cosmetic advertisements on the TikTok application affects customer attraction. Indonesian, as the official language used by most Indonesians, is very important for building successful relationships between sellers and buyers, especially in digital marketing. The method of data collection is to thoroughly look at user ratings and comments on cosmetic product promotional videos on TikTok. The number of likes or comments, as well as the language patterns used in the content and user responses, especially those using Indonesian, are recorded to obtain data. To get a better picture, several additional criteria are also examined, such as the number of views and engagement rate. The results of the study indicate that using formal, clear, and innovative Indonesian in product descriptions, reviews, and promotions can increase customer trust and comfort and have a positive impact on their level of interaction. These results strengthen the theory of marketing communication and consumer perception, which states that marketing content with the right language can increase consumer loyalty and strengthen brand image. In addition, this study provides deeper insight into language-based marketing tactics in e-commerce, especially on TikTok, and offers suggestions on how to optimize local communication to support business success.
Co-Authors Ade Messy Indriani Bawon Wiji Dian Prasasti Bs Titi Haerana Budhi Adhiani Dea Tirsa Yolanda Desiana E. Sugesti Devi Mariyani Eka Fatikasari Eka Wijayanti Ellyta Muchtar Erli Wildaniyah Fisnia Pratami Fitri Rahmiyatun Fitriani Fitriani Galuh Farah Rahma Yunita Herawati Herawati Herni Fitriani Icha Fina Fanesha Irawati Irawati joni gusmali Jusniar Jusniar Leni suciati Lukmanul Hakim.S Lutvi Qolbiyatu Zuhro NH Mardiah Hayati Mega Wahyu Lestari Merlyn Merlyn Miftahul Hasanah Muzayyanah Yuliasih Neni Widaningsih Nessy Nessy Oktiyani, Rina Patricia Lubis, Patricia Prety Ratna Sari Putri Puji Astuti Rani Raharjanti Reski Ihsan Humang RM Teddy Aliudin RR. Ella Evrita Hestiandari Sendy Firmansyah Sindi Qurotul Uyun Siti Asriati Siti Dharmawati Siti Koriah Sunarni Sunarni Suryani Suryani Susena Susena Syatirah Djalaluddin Talitha Lulu Kharisma Tika Safitri Udi Samanhudi Ulfah Hidayati Vella Julia Wahyu Widodo Wimpi Calesta