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All Journal Al-'Adl Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) JUDGE: Jurnal Hukum ANDREW Law Journal IECON: International Economics and Business Conference International Journal of Education Management and Religion
Bakhtiar Tijjang
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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.
The Role of Gakkumdu of Parepare City in Processing Reports of Criminal Violations of Fake Diplomas in the 2024 Parepare City Regional Head Election Saharuddin; Sunardi Purwanda; Muhammad Sabir; Bakhtiar Tijjang; Muhammad Natsir
Al-'Adl Vol. 18 No. 2 (2025): Al-'Adl
Publisher : Institut Agama Islam Negeri Kendari

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Abstract

Penelitian ini bertujuan untuk menganalisis peranan Sentra Penegakan Hukum Terpadu (Gakkumdu) Kota Parepare dalam memproses pelaporan dugaan pelanggaran pidana penggunaan ijazah palsu pada Pemilihan Kepala Daerah (Pilkada) Kota Parepare Tahun 2024. Fokus kajian diarahkan pada mekanisme penanganan pelaporan, koordinasi antar lembaga dalam Sentra Gakkumdu (Bawaslu, Kepolisian, dan Kejaksaan), serta kendala-kendala yang dihadapi dalam proses penegakan hukum pemilu. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan jenis penelitian deskriptif. Data diperoleh melalui wawancara mendalam dengan pihak Gakkumdu, dokumentasi, dan studi pustaka. Hasil penelitian menunjukkan bahwa Gakkumdu Kota Parepare memiliki peran strategis dalam menyelidiki dan menindaklanjuti laporan dugaan ijazah palsu, namun terdapat sejumlah kendala seperti keterbatasan waktu penanganan, kurangnya bukti awal dari pelapor, serta hambatan teknis dalam verifikasi dokumen ke institusi pendidikan. Meskipun demikian, Gakkumdu dinilai telah berupaya optimal melalui koordinasi lintas lembaga dan penggunaan mekanisme hukum yang tersedia. Penelitian ini merekomendasikan penguatan kapasitas investigasi, peningkatan literasi hukum masyarakat, serta perbaikan sistem verifikasi dokumen sebagai upaya mendukung penegakan hukum pemilu yang adil dan transparan.
Juridical Analysis of Underage Marriage from a Criminal Perspective in Indonesia Ashari, Rosa Ayu; Sunardi Purwanda; Elvi Susanti Syam; Bakhtiar Tijjang; Muhammad Sabir Rahman; Andi Sri Rezky Wulandari
Al-'Adl Vol. 18 No. 2 (2025): Al-'Adl
Publisher : Institut Agama Islam Negeri Kendari

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Abstract

Perkawinan di bawah umur masih menjadi fenomena hukum dan sosial yang marak di Indonesia meskipun telah terjadi perubahan batas usia minimal melalui Undang-Undang No. 16 Tahun 2019. Penelitian ini bertujuan untuk menganalisis secara yuridis praktik perkawinan anak dalam perspektif hukum pidana Indonesia. Pendekatan yang digunakan adalah yuridis normatif dengan mengkaji regulasi seperti KUHP, UU Perlindungan Anak, dan UU Perkawinan. Hasil penelitian menunjukkan bahwa praktik dispensasi kawin yang longgar serta lemahnya penegakan hukum mengakibatkan hukum pidana belum berfungsi efektif sebagai instrumen perlindungan anak. Selain itu, pertanggungjawaban pidana terhadap pihak selain pelaku utama, seperti orang tua, penghulu, dan tokoh masyarakat, belum diterapkan secara konsisten meskipun memiliki dasar hukum yang jelas. Penelitian ini menekankan perlunya penafsiran progresif, penegakan hukum yang lebih tegas, dan sinergi antar lembaga guna mewujudkan perlindungan maksimal terhadap anak. Dengan demikian, hukum pidana tidak hanya sebagai alat represif, tetapi juga preventif dalam mencegah dan menindak praktik perkawinan anak.
The Effect Of Promotion And Brand Awareness On Customer Satisfaction At PLN ULP Polewali Pandi Putra; Bakhtiar Tijjang; Safrida; Sundari
International Journal of Education Management and Religion Vol. 3 No. 2 (2026): July 2026
Publisher : Pondok pesantren As-salafiyah As-Safi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/ijemr.v3i2.1263

Abstract

The objectives of this study are (1) To determine the partial influence of Promotion and Brand Awareness on Customer Satisfaction at PLN ULP Polewali (2) To determine the simultaneous influence of Promotion and Brand Awareness on Customer Satisfaction at PLN ULP Polewali. The data collection methods used in this study were observation, interviews, questionnaires, and documentation. The sample was determined using the Slovin formula, resulting in 396 respondents. The analysis method used multiple linear regression with the help of SPSS Version 25. The results of this study indicate that (1) Partially, Promotion has a significant effect on Customer Satisfaction at PLN ULP Polewali. Partially, Brand Awareness has a significant effect on Customer Satisfaction at PLN ULP Polewali. (2) Simultaneously, Promotion and Brand Awareness have a significant effect on Customer Satisfaction at PLN ULP Polewali. The results of the determination coefficient of 0.955 indicate that the Tangible independent variable influences the dependent variable, namely 95.5%, therefore for researchers who will research with the same theme, it is recommended to add other variables that are not yet included in this study so that the research results can be better and prove the hypothesis. This will possibly provide comparative results of the influence of previous research.
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.
LEGAL STUDY ON THE VALIDITY OF AGREEMENTS MADE BASED ON FORGED DOCUMENTS OR LETTERS ACCORDING TO ARTICLE 263 OF THE CRIMINAL CODE Hasdar; Sunardi Purwanda; Muhammad Sabir Rahman; Bakhtiar Tijjang; Elvi Susanti Syam
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 1 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18552940

Abstract

This study aims to determine and analyze the legal regulations regarding the crime of forgery of documents or letters as regulated in Article 263 of the Criminal Code in the context of making agreements and a legal analysis of the validity of an agreement made based on forged documents or letters from the perspective of Article 263 of the Criminal Code and Civil Law. This research uses a normative research method with a legislative approach, a conceptual approach, and a comparative approach. The legal sources used are primary, secondary, and tertiary legal materials. The legal analysis will be conducted using a qualitative prescriptive approach. The results of this study are the Legal Regulations regarding the Criminal Act of Forgery of Documents or Letters as regulated in Article 263 of the Criminal Code in the context of making an agreement, namely Article 263 of the Criminal Code is classified as forgery of ordinary or general documents or letters and the criminal sanction is a maximum imprisonment of 6 years and the category of forgery related to agreements according to the provisions of Article 263 of the Criminal Code in legal activities can be in the form of Forgery of the signature of one of the parties in the agreement, Use of a false identity when making an agreement, Forgery of private deeds or authentic deeds (with the note that authentic deeds can also ensnare the notary if proven to be involved or if it involves officials or procedures for making deeds regulated by law) and Changes to the contents of the agreement unilaterally after it is signed and Legal Analysis of the Validity of an Agreement Made Based on Forged Documents or Letters According to the Perspective of Article 263 of the Criminal Code and Civil Law, namely in Article 263 of the Criminal Code does not automatically determine the validity or nullity of the agreement. However, a criminal decision stating that there is forgery of a letter can be used as strong evidence in a civil process to cancel or declare the agreement invalid and declare the invalidity of the forged document or letter regarding the agreement. Meanwhile, in the provisions of Civil Law, if the conditions in Article 1320 of the Civil Code do not comply with the agreement in which there is a forged letter or document, it is invalid and null and void by law, but it is not automatically void and must be canceled and decided by the court.
LEGAL ANALYSIS OF LEGAL PROTECTION OF THE RIGHTS OF CHILD VICTIMS OF EARLY MARRIAGE Fadlan; Muhammad Sabir Rahman; Sunardi Purwanda; Bakhtiar Tijjang; Kairuddin Karim
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 1 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18640380

Abstract

This study aims to determine and analyze the positive legal regulations in Indonesia regarding the protection of the rights of children who are victims of early marriage and the forms of legal protection for children who are victims of early marriage. This research uses a normative research method with a legislative approach and an analytical approach. The legal sources used are primary, secondary, and tertiary legal materials. The legal analysis will be conducted using a qualitative prescriptive approach. The results of this study are Positive Legal Regulations or Those Applicable in Indonesia Regarding the Protection of the Rights of Children Who Are Victims of Early Marriage, namely Law No. 16 of 2019 concerning Marriage (the latest age of marriage is 19 years old, strict supervision and assessment of dispensation requests and children's opinions must be heard in marriage dispensation requests), Law No. 35 of 2014 concerning Child Protection (the maximum age of children is 18 years old, affirmation of children, protected children's rights, parental obligations to prevent early marriage and special protection mechanisms as well as recovery mechanisms and criminal sanctions, especially for parents who force children to enter into early marriage) and Law 12 of 2022 concerning Criminal Acts of Sexual Violence (forced marriage is sexual violence and recovery of children's rights if in early marriage the child becomes a victim according to the provisions of this Law) and Forms of Legal Protection for Children Who Are Victims of Early Marriage, namely preventive legal protection (minimum age of 19 years for marriage and the obligation to prevent by parents and the state), repressive legal protection (legal and criminal responsibility for parents or parties who force marriage, the existence of sexual violence and exploitation in early marriage), legal protection in the form of restoration and fulfillment of rights and protection of administrative and civil law (tightening and accuracy in granting marriage dispensations and marriage annulments).
VILLAGE FUND CORRUPTION IN CENTRAL LOMPO VILLAGE, BARRU REGENCY: RESISTANCE TO SOCIO-ECONOMIC RIGHTS OF THE COMMUNITY Jumardin Jumardin; Sunardi Purwanda; Muhammad Sabir; Bakhtiar Tijjang; Khaerul Mannan; Andi Sri Rezky Wulandari; Ardiyanti Aris
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 2 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v6i2.4884

Abstract

This study analyzes corruption involving Village Funds in Lompo Tengah Village, Barru Regency, and proposes preventive measures for transparent and fair management. The objectives include identifying corruption forms and ideal prevention strategies. Using normative and empirical methods, primary data were gathered through observations and interviews, while secondary data came from literature. Findings indicate that corruption arises from weak supervision, low integrity of officials, poor governance, economic issues, and inadequate understanding of financial regulations. Effective prevention requires collaboration among village, community, and local government, with a focus on capacity building, public information transparency, and empowering institutions like the Village Consultative Body (BPD) and Village Consultative Meeting (Musdes). Implementing good governance principles—accountability, participation, and rule of law—is vital for achieving clean management of Village Funds that benefits the community.
Co-Authors Andi Sri Rezky Wulandari Ardiyanti Aris Ashari, Rosa Ayu Auliah Ambarwati Elvi Susanti Syam Fadlan Hasdar Hendra Hermawan Jumardin Jumardin Kairuddin Karim Khaerul Mannan Lubis, Trixie Fellicia Muh. Akbar Fhad Syahril Muhammad Natsir Muhammad Sabir Muhammad Sabir Rahman Nirvana Latif Riska Ramadhani Safrida Saharuddin Sukamto, Ika Sumiyarsi Sunardi Purwanda Sundari Waty Rusman Salehe