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All Journal Hasanuddin Economics and Business Review JUDGE: Jurnal Hukum ANDREW Law Journal IECON: International Economics and Business Conference
Bakhtiar Tijjang
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Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Profitability and Activity Ratio in Measuring Financial Performance Mulyana Machmud; Bakhtiar Tijjang; Nirvana Latif; Hendra Hermawan; Waty Rusman Salehe
IECON: International Economics and Business Conference Vol. 2 No. 1 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/5w6vdx59

Abstract

This study examines the impact of profitability and activity ratios on the financial performance of Regional Drinking Water Companies (PDAM). The research utilizes financial reports as the primary object of analysis. Data collection methods include observation, interviews, documentation, and library research, ensuring a comprehensive understanding of the subject matter. The data analysis approach employed is descriptive analysis, involving data collection, classification, explanation, and analysis to present clear and systematic information regarding the issues under investigation. The findings reveal that the profitability ratio significantly influences PDAM's financial performance, indicating the company's ability to generate profits plays a critical role in determining financial stability and operational success. Similarly, the activity ratio, which measures the efficiency of a company's operations and resource utilization, also shows a significant impact on financial performance. These results highlight the importance of effective management of profitability and activity ratios in enhancing the financial health of PDAM. By maintaining a balance between profitability and operational efficiency, PDAM can achieve sustainable financial performance. This study underscores the need for PDAM to regularly evaluate these financial ratios as part of their strategic decision-making process to ensure continued growth and improved service delivery.
RELEVANSI HUKUM PIDANA DALAM MENGAKOMODASI CANCEL CULTURE SEBAGAI TINDAK PIDANA DI MEDIA SOSIAL Riska Ramadhani; Muhammad Natsir; Suardi, Suardi; Auliah Ambarwati; Bakhtiar Tijjang
ANDREW Law Journal Vol. 4 No. 1 (2025): JUNI 2025
Publisher : ANDREW Law Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61876/alj.v4i1.43

Abstract

Digitalisasi menghadirkan fenomena cancel culture yang berpotensi berimplikasi sebagai tindak pidana di media sosial. Oleh karena itu, penelitian ini bertujuan mengakaji cancel culture dalam perspektif hukum pidana untuk mengetahui relevansi hukum pidana dalam mengakomodasi perkembangan masyarakat dalam bermedia sosial, dengan menggunakan penelitian normatif melalui pendekatan perundang-undangan dan konseptual. Sehingga hasil penelitian ini menunjukkan bahwa informasi yang melatarbelakangi cancel culture dapat berimplikasi sebagai tindak pidana jika memuat unsur pencemaran nama baik seperti yang dialami Gofar Hilman. Hukum pidana dapat mengakomodasi pelaku penyebar utama informasi elektronik melalui Pasal 27A jo. Pasal 45 ayat (4) Undang-Undang No. 1 Tahun 2024 Tentang Perubahan Kedua Atas Undang-Undang No. 11 Tahun 2008 Tentang Infromasi dan Transaksi Elektronik. Dalam penegakan hukum cancel culture, memiliki tantangan tersendiri dikarenakan bersifat kompleks sehingga dalam penerapan pasal dan pembuktiannya peran ahli dibidang ilmu hukum, sosial, atau komunikasi sangat dipertimbangkan guna memberikan batasan pemahaman pada aparat penegak hukum untuk menghindari overcriminalization guna mewujudkan keadilan, kepastian, dan kemanfaatan hukum.
IMPLIKASI KEGAGALAN DIVERSI TERHADAP PENJATUHAN PIDANA PENJARA DAN PELATIHAN KERJA PADA ANAK (STUDI KASUS PUTUSAN NO.1/PID.SUS-ANAK/2025/PN.PRE) Lubis, Trixie Fellicia; Muhammad Sabir Rahman; Ardiyanti Aris; Muh Akbar Fhad Syahril; Bakhtiar Tijjang
Judge : Jurnal Hukum Vol. 6 No. 06 (2026): Judge : Jurnal Hukum
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/judge.v6i06.2046

Abstract

Artikel ini berfokus pada studi hukum normatif tentang penerapan hukum sistem peradilan pidana anak, khususnya meneliti Keputusan No. 1/Pid.Sus-Anak/Pn.Pre yang dikeluarkan oleh pengadilan di Kota Parepare. Studi ini menggunakan pendekatan legislatif dan analitis untuk meninjau pertimbangan hukum yang digunakan oleh hakim. Sumber materi hukum yang digunakan meliputi materi hukum primer dan sekunder, yang kemudian dianalisis secara kualitatif dan preskriptif. Hasil analisis menunjukkan bahwa pertimbangan hukum hakim dalam Keputusan No. 1/Pid.Sus-Anak/2025/PN.Pre menunjukkan bahwa kegagalan pengalihan normatif tidak menghilangkan orientasi perlindungan dan bimbingan anak sebagaimana diamanatkan oleh Undang-Undang SPPA. Hakim masih menempatkan hukuman penjara sebagai upaya terakhir dengan durasi terbatas, berdasarkan tingkat kesalahan, keseriusan kejahatan narkotika, dan kepentingan pencegahan umum. Kombinasi hukuman penjara dengan pelatihan kerja mencerminkan pendekatan hibrida antara tindakan represif dan rehabilitatif yang sejalan dengan prinsip kepentingan terbaik anak. Hal ini menegaskan bahwa setelah kegagalan upaya pengalihan kasus, Undang-Undang SPPA tetap menjadi kerangka kerja utama untuk menghukum anak-anak guna memastikan rehabilitasi dan masa depan mereka.
The Role of E-Business Adoption Towards Improving Msme Performance in Parepare City Anis Anshari Masud; Nurfadhilah Nurfadhilah; Bakhtiar Tijjang; Rustan Ali
Hasanuddin Economics and Business Review VOLUME 5 NUMBER 3, 2022
Publisher : Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v5i3.3403

Abstract

This study aims to examine and analyze the effect of integrated information systems, technological innovation, and e-business adoption on improving the performance of MSMEs in the manufacturing sector in Parepare City. The data collection method used a questionnaire that was distributed to 71 business actors using the purposive sampling technique. Members of the population as many as 103 samples consist of business owners and the marketing services. The data were analyzed using SEM from the AMOS version 23 application. The results showed that the integrated information system and technological innovation had a positive and significant impact on improving the performance of MSMEs in Parepare City through the adoption of e-business. Use of e-business as an intervening variable has a positive and significant effect on the performance of MSMEs. The implications of this research are expected to be able to contribute to the progress of research in the scope of management and have an impact on MSME actors, especially MSMEs in Parepare City, both trading and manufacturing, by increasing the ability to implement e-business in business processes that can encourage MSMEs to adapt to information systems that integration and innovation of new technologies. This study uses a theoretical model of Technology, Organization, Environment (TOE), the theory in this study provides support and is proven regarding the factors that can affect the use of e-business in terms of technology, organization, and environment.This study aims to examine and analyze the effect of integrated information systems, technological innovation, and e-business adoption on improving the performance of MSMEs in the manufacturing sector in Parepare City. The data collection method used a questionnaire that was distributed to 71 business actors using the purposive sampling technique. Members of the population as many as 103 samples consist of business owners and the marketing services. The data were analyzed using SEM from the AMOS version 23 application. The results showed that the integrated information system and technological innovation had a positive and significant impact on improving the performance of MSMEs in Parepare City through the adoption of e-business. Use of e-business as an intervening variable has a positive and significant effect on the performance of MSMEs. The implications of this research are expected to be able to contribute to the progress of research in the scope of management and have an impact on MSME actors, especially MSMEs in Parepare City, both trading and manufacturing, by increasing the ability to implement e-business in business processes that can encourage MSMEs to adapt to information systems that integration and innovation of new technologies. This study uses a theoretical model of Technology, Organization, Environment (TOE), the theory in this study provides support and is proven regarding the factors that can affect the use of e-business in terms of technology, organization, and environment.
Co-Authors Andi Sri Rezky Wulandari Ardiyanti Aris Ashari, Rosa Ayu Auliah Ambarwati Elvi Susanti Syam Hendra Hermawan Lubis, Trixie Fellicia Masud, Anis Anshari Muh. Akbar Fhad Syahril Muhammad Natsir Muhammad Sabir Muhammad Sabir Rahman Nirvana Latif Nurfadhilah Nurfadhilah Riska Ramadhani Rustan Ali Saharuddin Sukamto, Ika Sumiyarsi Sunardi Purwanda Waty Rusman Salehe