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All Journal Jurnal Mahasiswa Fakultas Hukum Measurement : Jurnal Akuntansi Jurnal Akuntansi MAJU : Jurnal Ilmiah Pendidikan Matematika YUME : Journal of Management Economics and Digital Business Review Accounting Accountability and Organization System (AAOS) Journal Akuntansi'45 ELPOSYS: Jurnal Sistem Kelistrikan IECON: International Economics and Business Conference
Ana Mardiana
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Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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PERBANDINGAN HUKUM TINDAK PIDANA KEKERASAN SEKSUAL TERHADAP ANAK (Analisis Perbandingan Hukum Positif dan Hukum Islam) Ana Mardiana
Kumpulan Jurnal Mahasiswa Fakultas Hukum Sarjana Ilmu Hukum, Mei 2021
Publisher : Kumpulan Jurnal Mahasiswa Fakultas Hukum

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Abstract

Ana Mardiana, Masruchin Ruba’i, Abdul Madjid Fakultas Hukum Universitas Brawijaya Jl. MT. Haryono No. 169 Malang, Jawa Timur Email: anamardiana1481@student.ub.ac.id ABSTRAK Penulisan karya tulis ini dilatar belakangi karena kasus kekerasan seksual terhadap anak semakin hari semakin meningkat. Penulisan ini dilakukan dengan cara perbandingan hukum antara Hukum Pidana Positif dan Hukum Islam karena terdapat beberapa perbedaan pengaturan hukum. Perbedaan ini terletak pada pengaturan norma dan sanksi hukum yang cukup menarik untuk dianalisis. Sumber hukum yang digunakan sebagai rujukan Hukum Pidana Positif ini didasarkan pada Kitab Undang-Undang Hukum Pidana (KUHP), Undang-Undang No 35 Tahun 2014 tentang Perubahan Atas Undang-Undang Nomor No. 23 Tahun 2002 tentang Perlindungan Anak, Undang-Undang Nomor 17 tahun 2016  tentang Penetapan Peraturan Pemerintah Pengganti Undang-Undang Nomor 1 Tahun 2016 mengenai Kebiri Kimiawi. Disisi lain sumber hukum yang digunakan sebagai rujukan Hukum Islam ini didasarkan pada Al-Qur’an, Al-Hadits, serta Hukum suatu Negara yang menerapkan Sistem Hukum Islam yaitu Hukum Negara Iran yang dijadikan pemabanding dengan Hukum Pidana Indonesia. Dilakukannya perbandingan antara Hukum Pidana Positif dan Hukum Islam ini diharapkan dapat menjadi referensi untuk bisa melakukan perbaikan terhadap Hukum Pidana Positif di Indonesia yang sampai sekarang masih belum dilakuan perubahan sama sekali, mengingat walaupun Hukum Islam sudah ada sejak lama tetapi sanksi yang diterapkan dan diatur masih relevan untuk dilakukan saat ini. Kata Kunci: Perbandingan Hukum Positif dan Hukum Islam, Kekekerasan Seksual Terhadap Anak, Indonesia, Iran. ABSTRACT This research departs from the growing incidence of sexual abuse against children. With comparative criminal law comparing positive criminal law and Islamic law, this research has found there are differences of rules of law, especially in terms of regulating norms and sanctions. The legal resources supporting this research involve Criminal Code, Law Number 35 of 2014 concerning Amendment of Law Number 23 of 2002 concerning Child Protection, Law Number 17 of 2016 concerning Stipulation of Government Regulation in Lieu of Law Number 1 of 2016 concerning Chemical Castration. On the other hand, the sources of Islamic law constitute Quran, Hadiths, or the state’s law referring to the systems of Islamic Law in Iran as compared to that in Indonesia. The comparison between positive law in Indonesia and Islamic Law should serve as a reference to improve Indonesian positive criminal law that has not been amended so far since the Islamic law is deemed to remain relevant to these days although it has long existed. Keywords: comparison between positive law and Islamic law, sexual abuse against children, Indonesia, Iran.
Pengaruh Financial Target dan Financial Stability terhadap Financial Statement Fraud Robert Jao; Ana Mardiana; Anthony Holly; Exel Chandra
YUME : Journal of Management Vol 4, No 1 (2021)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v4i1.789

Abstract

The purpose of this study was to investigate the effect of financial target and financial stability on financial statement fraud. The study population consisted of companies on the Indonesia Stock Exchange (IDX) from 2017-2019.The sampling technique used was purposive sampling. The method used in this research is quantitative research methods. The data source consists of secondary data obtained from the Indonesia Stock Exchange (IDX). This type of documentary data consists of company financial statements from 2017-2019. The result showed that financial target and financial stability had a significant effect on financial statement fraud, indicating that companies that have pressure can enhance fraud behavior.Keywords:Financial target, financial stability, financial statement fraud
THE EFFECT OF MODERNIZATION OF TAX ADMINISTRATION SYSTEM AND TAX KNOWLEDGE ON TAXPAYER COMPLIANCE Ana Mardiana; Lukman Lukman; Anthony Holly
Jurnal Akuntansi Vol 16 No 1 (2022): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v16i1.1313

Abstract

This research aims to determine (1) the influence of the modernization tax administration system on taxpayer compliance in the KPP Pratama Makassar Utara, (2) the influence of tax knowledge on taxpayer compliance in the KPP Pratama Makassar Utara. The research data obtained from the questionnaire (primary) were distributed to the taxpayer in the KPP Pratama Makassar Utara. The sample was determined by using purposive sampling with a sample size of 97 respondents. Further data have been obtained, tested by using multiple linear regression analysis. The results of the hypothesis test prove that e-SPT impacts the positive of taxpayer compliance, which means the higher the implementation of e-SPT, the higher the taxpayer compliance. E-Faktur impact on the positive of the taxpayer compliance, which means the higher the implementation of e-faktur, the higher the taxpayer compliance and tax knowledge impact on positive of the taxpayer compliance which means the higher the tax knowledge the higher the taxpayer compliance
HUBUNGANiiANTARAiiKEMANDIRIAN iBELAJAR DENGAN HASIL BELAJAR iMATEMATIKA PADA MASA iPANDEMI COVID-i19 DI SMP NEGERI 2 SATU ATAP STM HILIR T.P. 2020/2021 Ana Mardiana; Irham Habibi Harahap
MAJU : Jurnal Ilmiah Pendidikan Matematika Vol 8, No 2 (2021): MAJU : JURNAL ILMIAH PENDIDIKAN MATEMATIKA
Publisher : STKIP Bina Bangsa Meulaboh

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Abstrak: Penelitian ini diharapkan dapat menunjukkan sejauh mana hubungan (korelasi)  antara kemandirian belajar dengan hasil belajar Matematika siswa SMP Negeri 2 Satu Atap STM Hilir selama masa pandemi virus corona. Penelitian ini adalah menggunakan semacam eksplorasi kuantitatif dengan strategi survei dan metodologi korelasional. Penelitian ini merupakan penelitian yang dilakukan terhadap populasi 48 siswa. Informasi dikumpulkan dengan instrumen penelitian sebagai  kuesioner untuk variabel informasi X (kemandirian belajar)  dan tes dengan soal uraian matematika pada variabel informasi Y (hasil belajar). Hasil uji reliabilitas alat penelitian  untuk variabel  bebas adalah 0,938 sedangkan variabel  terikat adalah 0,718. Berdasarkan uji pra syarat  menunjukkan bahwa data variabel  X dan variabel  Y berdistribusi normal dan linier. Berdasarkan  perhitungan koefisien hubungan sederhana menghasilkan nilai koefisien rxy = 0,626. Hasil analisis koefisien korelasi dengan menggunakan uji-t menggambarkan  bahwa hubungan antara ke dua variabel adalah  signifikan. Berdasarkan perhitungan koefisien determinasi menunjukkan  sebesar 39,1% hasil belajar siswa dipengaruhi oleh kemandirian belajar. Hasil dari penelitian ini adalah terdapat hubungan positif antara kemandirian belajar (variabel X) dengan hasil belajar Matematika  (variabel Y). Hal ini menunjukkan bahwa semakin tinggi kemandirian belajar maka semakin tinggi pula hasil belajar Matematika siswa.Kata kunci : Kemandirian Belajar, Hasil Belajar, Pandemi, Covid-19
Pengaruh Intellectual Capital dan Kebijakan Dividen Terhadap Nilai Perusahaan Ana Mardiana; Alfonsus Jantong; Christin Chandra
Economics and Digital Business Review Vol. 4 No. 2 (2023): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i2.485

Abstract

Penelitian ini bertujuan untuk menganalisa pengaruh intellectual capital dan kebijakan dividen terhadap nilai perusahaan. Intellectual capital terdiri atas Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA) dan kebijakan dividen diproksikan dengan dividend payout ratio. Penelitian ini menggunakan resource based theory dan stakeholder theory untuk menjelaskan keterkaitan antar variabel. Populasi dalam penelitian ini yaitu perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018- 2020. Pemilihan sampel mengggunakan teknik purposive sampling dengan sampel yang diolah sebanyak 59 sampel. Hasil penelitian menunjukkan bahwa komponen Value Added Human Capital (VAHU) dan Dividend Payout Ratio (DPR) berpengaruh positif signifikan terhadap nilai perusahaan. Komponen Value Added Capital Employed (VACA) memiliki pengaruh positif tidak signifikan dan Structural Capital Value Added (STVA) memiliki pengaruh negatif tidak signifikan terhadap nilai perusahaan.
PERAN INTELLECTUAL CAPITAL DALAM PENCIPTAAN COMPETITIVE ADVANTAGE UNTUK MENINGKATKAN KINERJA KEUANGAN Robert Jao; Suwandi Ng; Anthony Holly; Ana Mardiana; Liviana Tansil
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 17, No 1 (2023): MEASUREMENT : JURNAL AKUNTANSI JUNI 2023
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v17i1.5072

Abstract

Tujuan penelitian ini adalah untuk menginvestigasi peran intellectual capital dalam penciptaan competitive advantage untuk meningkatkan kinerja keuangan. Penelitian ini menggunakan data sekunder yang diperoleh dengan menggunakan metode observasi. Sumber data dalam penelitian ini adalah laporan keuangan perusahaan manufaktur sektor consumer goods yang terdaftar di Bursa Efek Indonesia periode 2018 sampai dengan 2020. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling, dengan jumlah sampel 47 perusahaan. Metode yang digunakan dalam penelitian ini menggunakan analisis jalur. Hasil penelitian ini menunjukkan bahwa intellectual capital memiliki pengaruh positif dan signifikan terhadap competitive advantage. Intellectual capital memiliki pengaruh positif dan signifikan terhadap kinerja keuangan. Competitive advantage memiliki pengaruh positif dan signifikan terhadap kinerja keuangan. Hasil uji sobel menunjukkan bahwa competitive advantage memediasi pengaruh intellectual capital terhadap kinerja keuangan dengan tipe partial mediation.
Inovasi Modul Monitoring Parameter Listrik Pada PHB-TR 400/230V Berbasis Mikrokontroller Rahma Nur Amalia; Ika Noer Syamsiana; Tresna Umar Syamsuri; Ana Mardiana
Elposys: Jurnal Sistem Kelistrikan Vol. 11 No. 2 (2024): ELPOSYS vol. 11 no. 2 (2024)
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/elposys.v11i2.5247

Abstract

The reliability of electrical energy distribution is paramount to continuously meet consumer demands. Effective maintenance of the distribution system, particularly the low voltage switchgear (PHB-TR), is essential to ensure this reliability. A significant challenge arises from the fact that many distribution substations are situated in remote or hard-to-access locations, complicating the maintenance process for technicians. This study aims to design and develop an innovative module for monitoring current and voltage, utilizing the Arduino Nano microcontroller, equipped with a PZEM sensor module and an I2C LCD display. The primary objective is to facilitate remote monitoring and enhance the efficiency of maintenance operations at these substations. The research methodology encompasses the design, simulation, and testing phases of the monitoring module applied to a 400/230 V PHB-TR. The module's performance was evaluated based on its accuracy in measuring current and voltage. The findings indicate that the developed module exhibits high accuracy, with an average current sensor error margin of 2.9% and a voltage sensor error margin of 1.3%. The implications of this research are significant for the field of electrical distribution maintenance. The implementation of this monitoring system can lead to substantial improvements in time and energy efficiency, as well as enhanced safety for maintenance personnel. Moreover, it facilitates real-time remote monitoring, which is particularly beneficial for substations located in challenging terrains. This innovation holds the potential to streamline maintenance processes and ensure a more reliable supply of electrical energy to consumers.
PENGARUH STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Anthony Holly; Ana Mardiana; Robert Jao; Fransiskus Randa; Teri
Accounting, Accountability, and Organization System (AAOS) Journal Vol. 5 No. 2 (2024): Edisi Maret
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Ilmu-ilmu Sosial Universitas Fajar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47354/aaos.v5i2.841

Abstract

Tujuan penelitian ini adalah untuk menganalisis pada pengaruh struktur modal terhadap nilai perusahaan. Penelitian ini menggunakan teori keagenan dan teori sinyal. Penelitian ini menggunakan dengan metode dokumenter. Sumber data penelitian ini adalah data pelaporan perusahaan manufaktur tahunan yang terdaftar dari Bursa Efek Indonesia pada periode tahun 2018 sampai 2020. Pemilihan sampel yang digunakan dengan metode purposive sampling dan dianalisis menggunakan analisis regresi linear sederhana. Hasil penelitian menunjukkan struktur modal memiliki pengaruh positif dan signifikan terhadap nilai perusahaan
Peran Moderasi Kepemilikan Institusional pada Pengaruh Financial Slack terhadap Corporate Social Responsibility Robert Jao; Ana Mardiana; Anthony Holly; Cristiani Djurnaidi
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3379

Abstract

The purpose of this study is to analyze the effect of financial slack on corporate social responsibility (CSR) and analyze the role of institusional ownership as a moderator on the effect of financial slack on corporate social responsibility. This study uses stakeholder theory and agency theory to explain the relationship between variables. Sample selection used purposive sampling method. The population used in this study is all non-financial companies listed on the Indonesia Stock Exchange for the 2020 to 2022 period. The number of that met the criteria are 89 companies. The analytical method used is moderated regression analysis. The results of this study show that financial slack has a positive and significant effect on corporate social responsibility. Institutional ownership strengthens the influence between financial slack on corporate social responsibility and acts as a quasi moderation.
The Effect of Corporate Governance on Financial Performance Mediated by Capital Structure Fatmasari; Ana Mardiana
IECON: International Economics and Business Conference Vol. 1 No. 1 (2023): International Conference on Economics and Business (IECON-1)
Publisher : www.amertainstitute.com

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Abstract

This study aims to analyze the effect of corporate governance on financial performance mediated by capitalstructure. The variables used in this study are corporate governance as an independent variable, financial performance as the dependent variable, and capital structure as a mediating variable. The basis used to explain between variables in this study comes from agency theory and trade-off theory. The population used is a manufacturing company listed on the Indonesia Stock Exchange (IDX) with a research period of 2018-2020. This study uses purposive sampling method in selecting samples and using secondary data. The number of companies that were sampled were 105 companies with a total of 88 data. The analytical method used is the path analysis method and the Sobel test for testing the mediation hypothesis. The results of this study indicate that managerial ownership has an insignificant negative effect on capital structure. The audit committee has a significant positive effect on the capital structure. Capital structure has a significant negative effect on financial performance. Managerial ownership has a significant positive effect on financial performance. The audit committee has no significant positive effect on financial performance. This study shows that the role of capital structure is not able to mediate the relationship between managerial ownership and financial performance. Finally, the role of capital structure is able to mediate the relationship between the audit committee on financial performance
Co-Authors Alfonsus Jantong Anthony Holly Anthony Holly Christin Chandra Cristiani Djurnaidi Exel Chandra Fatmasari Fransiskus Randa Gafrilla Jeconia Antou Irham Habibi Harahap Liviana Tansil Lukman Lukman Lukman Olyvia Prameswari Rahma Nur Amalia Robert Jao Suwandi Ng Suwandy Teri Tresna Umar Syamsuri