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hartanto hartanto
Universitas Nasional
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Arrangement and Implementation of Fulfillment of Health Guarantee Rights for Persons with Disabilities in the Special Region of Yogyakarta Ramadhani, Milenia; Hartanto, Hartanto; Rusdi, Muhamad
Journal of Legal and Cultural Analytics Vol. 3 No. 1 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jlca.v3i1.7683

Abstract

Human Rights (HAM) are rights given to humans simply because they are human. Not because of positive law, but because of their human dignity; So the great attention to people with disabilities, which is carried out by the DIY government, is motivated by awareness of human rights, for people with disabilities who are included in vulnerable groups. The number of people with disabilities in the Special Region of Yogyakarta (DIY) is also quite large, so this research will analyze how the regulation and implementation of fulfilling the right to health insurance for people with disabilities in DIY is regulated.The push to formulate regional level regulations for people with disabilities was carried out by the central government, the DIY regional government and disability advocates or activists as well as people with disabilities. DIY has 4 districts and 1 city, each of which has a disability regional regulation in order to fulfill the regulations for implementing health services for people with disabilities in their respective regions according to their potential. However, existing regional regulations must not conflict with higher regulations, including the DIY Regional Regulation. The implementation of these arrangements means that activities are carried out well. This can be seen from the efforts made by DIY in collaboration with City Districts in health programs and funding for people with disabilities, including assistance with assistive devices. Although obstacles are still encountered, in general it can be said to be going well. Improvement prioritizes valid data collection, coordination between stakeholders and simplifying requirements for people with disabilities who want to fulfill their rights in the health sector.
PERAN MOTIVASI SEBAGAI MODERASI PENGARUH KEPEMIMPINAN DAN KEPUASAN KERJA TERHADAP KINERJA KARYAWAN Agustina, Granit; Hartanto, Hartanto; Hidayati, Ulfa; Munizu, Musran; Ainun, Wa Ode Nur
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13320

Abstract

Abstrak Untuk mencapai tujuan perusahaan secara efektif tentunya diperlukan sumber daya manusia (tenaga kerja) yang berkualitas dan sesuai dengan bidangnya saat ini. Sebuah perusahaan harus didukung sumber daya manusia yang cakap karena sumber daya manusia sangat berperan dalam menjalankan usaha atau kegiatan di dalam perusahaan tersebut. Terdapat faktor-faktor yang dapat menyebabkan kinerja karyawan meningkat atau menurun. peran motivasi sebagai moderasi pengaruh kepemimpinan dan kepuasan kerja terhadap kinerja karyawan. Analisis saat ini menggunakan pendekatan kuantitatif. Metodologi pengumpulan data yang digunakan melibatkan pengiriman kuesioner yang telah menerima sekitar 160 tanggapan responden. Populasi dan sampel dalam penelitian ini adalah karyawan perusahaan yang tersebar di Indonesia, dan metode analisisnya menggunakan software Smart PLS. Hasil penelitian ini telah menemukan bahwa kepemimpinan dan kepuasan kerja berpengaruh terhadap kinerja karyawan, dan motivasi sebagai moderasi mampu memoderasi kepemimpinan dan kepuasan kerja terhadap kinerja karyawan. Kata Kunci: Kinerja Karyawan, Motivasi, Kepemimpinan Dan Kepuasan Kerja
TAX AND MICRO, SMALL AND MEDIUM ENTERPRISES: DEVELOPMENT AND FUTURE RESEARCH DIRECTIONS BASED ON BIBLIOMETRIC STUDY Hartanto, Hartanto; Pramuka, Bambang Agus
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 4 (2023): November 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i4.27484

Abstract

This study aims to map the development and direction of research on tax and MSMEs and gain insight into future research prospects. The analysis was carried out based on the bibliometric method with the support of Publish or Perish and VOSviewer software and the Google Scholar database. Data was processed on the metadata of research publications from 2000 to 2022 across 998 journals. The results show that journal publications commenced in 2006, with fluctuating trends until 2016. Post-2016, there is consistent growth, with the highest spike of 280% in 2012 and a notable dip of -28.57% in 2011. Geographically, the research landscape is predominantly situated in Asia and Africa, with significant contributions from Indonesia, India, and Nigeria. India emerges as a standout, both in terms of prolific researchers and extensive collaborations. The network visualization of terms identifies eight distinct clusters, with emerging themes encompassing the profound impact of the COVID-19 pandemic, the transition towards a new normal, issues about empowerment and sustainability, and the crucial aspect of MSME tax compliance.
Restorative Justice And Legal Reform In Tax Crime Prosecutions: Enhancing Accountability And Efficiency In Indonesia’s Tax System Laranono, Anton; Santoso, M. Iman; Budianto, Agus; Hartanto, Hartanto
Asian Journal of Social and Humanities Vol. 4 No. 2 (2025): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/amxnf208

Abstract

This study examines the enforcement of tax crime cases in Indonesia, with a particular focus on the termination of tax crime prosecutions and the perspectives of key stakeholders, including the Indonesian Employers Association (APINDO), the Directorate General of Taxes (DJP), the Financial Audit Agency (BPK), and tax consultants. Using in-depth interviews with selected informants, the research identifies major challenges in tax law enforcement, especially in relation to corporate tax crimes. The findings show that tax crimes frequently stem from collusion between taxpayers and tax officials to evade taxes, coupled with weak corporate governance. The study argues that sanctions for tax crimes should be directed more toward individuals who manage corporations rather than the corporations themselves. Furthermore, the research highlights the rising number of tax crime cases being forwarded for prosecution and notes persistent issues concerning the lack of corporate accountability, including among state-owned enterprises (BUMN). The study also examines the existing legal framework and identifies inconsistencies between administrative and criminal law enforcement in tax matters. These inconsistencies demonstrate the need for clearer legal guidelines and improved coordination among tax authorities, auditors, and law enforcement institutions. The study also underscores the potential role of restorative justice—particularly through tax repayment and fines—as an alternative mechanism to improve taxpayer compliance and increase efficiency in resolving tax disputes. In conclusion, the research offers recommendations for legal reforms, stronger inter-agency coordination, and the enhancement of human resource capacities within tax authorities to ensure that tax crime cases are resolved more effectively and fairly, ultimately supporting Indonesia’s broader fiscal objectives.
PENINGKATAN KOMPETENSI SEBAGAI STRATEGI PASCA PANDEMI COVID 19 (STUDI KASUS PADA HOTEL XYZ DEPARTEMEN FRONT OFFICE) Kusuma, Muhammad Eko Abrian; Hartanto, Hartanto; Fauzi, Haliza Nur
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 7 (2022): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2022
Publisher : Universitas Nusantara PGRI Kediri

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

Abstract

The COVID-19 pandemic has had an impact on the Indonesian economy, including the hotel sector. Hotel XYZ is one of the four-star visitor hotels in Jakarta which has decreased in number, hotel management is making efforts to be able to rise after the Covid 19 pandemic. This study aims to describe increasing competence as a strategy for XYZ hotel after the covid 19 pandemic, especially the front office department. The research method was carried out qualitatively where the data were obtained through observation, structured interviews with key informants from the company, and documentary techniques. The findings of this study are that efforts to increase the competence of front office employees at Hotel XYZ are carried out with a training approach through the On The Job Training & coaching method and the Off The Job Training method through role play and scheduled discussions with topics/materials based on data from the types of customer complaints. After carrying out the training the number of complaints dropped and guests were satisfied with the services provided.
Pembuktian Tindak Pidana Mengalihkan, Menggadaikan Benda Yang Menjadi Obyek Jaminan Fidusia Tanpa Izin Triono, Denni; Hartanto, Hartanto; Marbun, Warasman
Jurnal Hukum Malahayati Vol 6, No 2 (2025)
Publisher : Universitas Malayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jhm.v6i2.19544

Abstract

Penelitian ini bertujuan untuk mengetahui akibat hukum apabila debitor menyewakan objek jaminan fidusia kepada pihak ketiga tanpa persetujuan tertulis dari PT. Sinar Mas Multifinance dan untuk mengetahui proses penyelesaian sengketa antara PT. Sinar Mas Multifinance dengan debitor apabila debitor terbukti menyewakan objek jaminan fidusia kepada pihak ketiga. Maka penulis mengambil judul tesis Pembuktian Tindak Pidana Mengalihkan, Menggadaikan Benda Yang Menjadi Obyek Jaminan Fidusia Tanpa Izin Tertulis Dari Penerima Fidusia. Metode penelitian ini menggunakan metode yuridis empiris dengan menggunakan data sekunder dan data primer. Data sekunder digunakan untuk menganalisis berbagai peraturan perundang-undangan di bidang hukum jaminan, peraturan mengenai jaminan fidusia, buku-buku yang berkaitan dengan fidusia dan artikel-artikel sedangkan data primer digunakan untuk menganalisis hukum yang dilihat sebagai opini para informan yang berkaitan dengan kenyataan yang ada. Hasil penelitian menunjukkan bahwa akibat hukum yang ditimbulkan yaitu debitor dapat dikategorikan melakukan perbuatan wanprestasi dan dapat dituntut melakukan tindak pidana penggelapan dan/atau tindak pidana menyewakan objek jaminan fidusia tanpa persetujuan tertulis dari penerima fidusia sebagaimana dimaksud dalam Pasal 36 Junto Pasal 23 ayat (2) Undang-Undang Nomor 42 Tahun 1999 tentang Jaminan Fidusia (1). Proses penyelesaian sengketanya yaitu PT. Sinar Mas Multifinance menyelesaikan sengketa tersebut dengan melakukan penarikan objek jaminan fidusia secara paksa maupun penyerahan secara sukarela yang dilakukan oleh debitor ataupun pihak. (2). Dengan adanya jaminan fidusia maka dokumen yang berkenan dengan kepemilikan barang yang bersangkutan seperti BPKP sehingga pinjaman tersebut lunas.
Pelaku Yang Turut Serta Melakukan Perbuatan Tindak Pidana Pembunuhan Berencana Yang Diatur Dalam Pasal 340 Kuhp Nugraha, Erlangga Yudha; Hartanto, Hartanto; Wiryadi, Uyan
Jurnal Hukum Malahayati Vol 6, No 2 (2025)
Publisher : Universitas Malayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jhm.v6i2.19540

Abstract

Salah satu modus yang dilakukan dalam tindak pidana pembunuhan berencana adalah pembunuhan yang dilakukan secara bersama-sama. Permasalahan yang timbul dari adanya pembunuhan secara bersama-sama adalah kesulitan para penegak hukum dalam membongkar aktor intelektual, disamping kesulitan pula menjatuhkan hukuman terhadap masing-masing pihak yang terlibat. Hal ini didasarkan pada asas bahwa seseorang tidak dikenai hukuman karena kejahatan orang lain dan seseorang harus dihukum sesuai dengan tindak kejahatan yang dilakukannya. Penelitian ini bertujuan untuk mengetahui perspektif hukum pidana terhadap orang yang turut serta dalam tindak pidana pembunuhan. Penelitian ini termasuk jenis penelitian kepustakaan (library research), dengan menggunakan metode deskriptif analisis terhadap ketentuan hukum pidana dalam masalah hukum orang yang turut serta dalam tindak pidana pembunuhan berencana dengan mengacu kepada Pasal 340 KUHP. Hasil dalam penelitian ini ada 2 (dua) macam bentuk tindak pidana pembunuhan berencana secara bersama-sama adalah: 1). Beberapa orang yang melakukan tindak pidana pembunuhan berencana secara bersama dengan ada kesepakatan sebelumnya; 2). Tindak pidana pembunuhan berencana secara bersama yang sebelumnya telah direncanakan dan disepakati bersama, bahwa sekelompok orang yang sepakat untuk membunuh dan mereka semua berperan secara langusng dalam pembunuhan, maka semuanya wajib dikenai hukum pidana; Apabila sekelompok orang sebelumnya telah sepakat membunuh akan tetapi pada prakteknya semuanya tidak berperan langsung. Menurut Pasdal 340 KUHP semua orang yang telah bersepakat melakukan pembunuhan berencana dan hadir pada saat pembunuhan terjadi, maka semuanya dikenai hukum pidana, walaupun tidak semuanya berperan langsung membunuh. Sedangakan yang tidak berperan langsung akan dikenai hukuman lebih ringan.
Analisis Pertanggungjawaban Pidana Aborsi Ilegal: Studi Perbandingan Dua Putusan Pengadilan Ocsila, Bella; Hartanto, Hartanto; Wirogioto, Ali Johardi
Binamulia Hukum Vol. 14 No. 2 (2025): Binamulia Hukum
Publisher : Fakultas Hukum, Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37893/jbh.v14i2.1240

Abstract

Pengaturan aborsi dalam sistem hukum Indonesia menghadapi kompleksitas akibat fragmentasi regulasi antara Kitab Undang-Undang Hukum Pidana (KUHP) dan Undang-Undang Kesehatan, yang menghasilkan disparitas dalam penerapan pertanggungjawaban pidana. Penelitian ini bertujuan untuk menganalisis disparitas penerapan pertanggungjawaban pidana dalam kasus aborsi ilegal melalui perbandingan putusan pengadilan serta mengidentifikasi karakteristik perbuatan melawan hukum berdasarkan unsur actus reus dan mens rea. Pendekatan yang digunakan adalah hukum normatif dengan metode yuridis normatif, yang mengandalkan data sekunder melalui studi kepustakaan sistematis dan analisis kualitatif menggunakan teknik analisis konten serta interpretasi hukum. Hasil analisis mengungkap disparitas fundamental antara pidana penjara enam bulan tanpa syarat (Putusan 01/Pid.B/2013/PN.Plp) dan pidana lima bulan bersyarat (Putusan 45/Pid.Sus/2015/PT.Smg), yang mencerminkan inkonsistensi dalam judicial reasoning dan fragmentasi regulasi yang menciptakan pluralisme hukum yang problematik. Reformasi hukum komprehensif diperlukan, termasuk harmonisasi legislatif, implementasi pendekatan dekriminalisasi selektif, serta pengembangan pedoman pemidanaan berbasis keadilan restoratif untuk mengatasi disparitas ini dan meningkatkan keadilan substantif.
UPAYA PENGEMBANGAN EKONOMI MASYARAKAT DENGAN PEMBUATAN SEDIAAN OBAT TRADISIONAL DI KECAMATAN TEGALREJO, KOTA YOGYAKARTA, DAERAH ISTIMEWA YOGYAKARTA Romadhonsyah, Fitra; Amin, Azizah; Jumaryatno, Pinus; Riyanto, Riyanto; Haryanto, Yon; Karunia, Bibit Cahya; Hartanto, Hartanto; Azzami, Muhyiddin Fathan
As-Sidanah Vol 7 No 2 (2025): OKTOBER
Publisher : LP2M Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/assidanah.v7i2.327-343

Abstract

Jamu is one of Indonesia's traditional medicines that is widely consumed by the public. According to a national survey in 2023, nearly 50% of Indonesians use jamu for treatment or maintaining their health. Public interest in jamu has been increasing in recent years, creating more opportunities to generate new jobs. However, a major challenge is the lack of knowledge among entrepreneurs and the public about processing raw materials for jamu and developing innovative products. The purpose of this community service program is to enhance knowledge and skills in processing raw materials into innovative jamu products with high market value. The program's partners are the members of RT 15/RW 5, Tegalrejo District, Yogyakarta. A total of 52 members of RT 15/RW 5 Tegalrejo participated in this activity. The method used in this community service program is service learning, involving the UII pharmacy department and the community on the topic of traditional medicine production, including providing basic information about traditional medicine to the community and conducting preliminary tests to assess initial understanding.. It is followed by a training on making jamu products, such as instant ginger powder, beras kencur drinks, and butterfly pea flower drinks. The activity concludes with a post-test. The results show that this community service program improves understanding of traditional medicine and enhances the community's skills in producing marketable traditional medicine products, which can serve as business ideas in the traditional medicine sector.
The Role of Quality Human Resources in Realizing Smart Cities Haribowo, Rio; Karyadi, Sugeng; Sudiarti, Sri; Setiawan, Roy; Hartanto, Hartanto
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 3 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i3.931

Abstract

Humans spend most of their time producing goods and services, which can come from factories or offices. They also spend some of their time consuming goods and services provided by others, other factories, or other offices. With the remaining time, humans also worry about what they will produce and consume in the future. Several activities take place within a city, where the approach considers the city as a living unit with integrated economic activities within it. Quality human resources are the main foundation in realizing a smart city because they are users, developers, and drivers of technology. The purpose of this study is to explain the role of quality human resources in realizing smart cities. To answer this question, a qualitative analysis approach was used, utilizing secondary data such as theoretical concepts from books and other relevant sources. The results show that quality human resources are skilled and digitally literate individuals who play a role in realizing smart cities by providing innovation in urban solutions, increasing the efficiency of public services, actively participating in decision-making, and contributing to the city's sustainable development.
Co-Authors Abdul Latif, Dicky Abrian Kusuma, Muh. Eko Adi Masliardi Adiana, Maria Eliza Adil, Athira Setira Agus Budianto Agus Supriadi Ahmad Shalahuddin, Ahmad Ainun, Wa Ode Nur Al Hakim, Rosiana Farkhah Ali Johardi Aljula, Muhammad Yusron Ani Rusilowati Anjarwati, Dwi Anwar Budiman AP, Yulianto Ardianti, Devi Nurvita Aripin, Asad Samsul Aslimah, Aslimah Athariq, Luqman Atmaja, Yuvensius Gerry AYU WARDANI, AYU Azizah Amin, Azizah Azzami, Muhyiddin Fathan Bagjo, Hari Wisudo Bambang Agus Pramuka Bambang Wardoyo, Bambang Barlian, Ujang Cepi Biramasi, Arifin Br Sembiring, Santa Feronika Budi Setiyastuti Cita Citrawinda Noerhadi Dadang Suherman Dandang Setyawanti Daud, Ilzar Desyandri Desyandri Dharmayana, Wayan Diantono, Amabelle Fellyta Donna Setiawati Dwiyasmono Dwiyasmono Dyfa, Rachma Maulida Elly Ingkiriwang Endang Wahyati Yustina, Endang Wahyati Erick Febriyanto Erma Mexcorry Sumbayak Fauzi, Haliza Nur Febrianto, Andrie Mulya Fifink Praiseda Alviolita Firdaus, Lutfi`ah Gianina, Claresta Giferi, Luisa Griselda Girsang, Girsang Gracia JMT Winaktu Granit Agustina Guntur Darmawan Handoko, Yusuf Hanjaya, Ricky Hari Purwanto Haribowo, Rio Hartati, Nuraeni Haryadi, Hartono Haryanto, Yon Hasan Hasan Hasyim, Moch. Sarif Hendarti, Hendarti Hendrawan, Mochamad Heriani, Mega Herpratiwi Herpratiw Hidayat, Haris Hidayati, Ulfa Ilyas, Mohd Indri Hapsari JANAH, ROUDHOTUL Jati, Hisnu Prasetyo Julyanna, Julyanna Jumaryatno, Pinus Kartadinata, Riki Kartika, Ronald Winardi Kartono , Karunia, Bibit Cahya Karyadi, Sugeng Karyono Karyono Kasista, Rini Kumala Hayati Kurniawan, Inge Kurniyati, Nany Noor Kusnadi Kusuma, Audrey Putri Nabila Kusuma, Muhammad Eko Abrian Kuswardani Kuswardani, Kuswardani Laranono, Anton Lestari, Niken Ajeng Liman, Lie Monica Sherine M. Iman Santoso Mamun, Sholeh Mardiyanto, Doni Marisa Kurnianingsih Meliana S, Mitzi Diva Mintardjono, Wahyu Prasasti Mutiadesi Moestofa, Yoesoef Mozes, Cornelius Andre Mudin Simanihuruk Muhamad Rusdi Muhammad Firmansyah, Muhammad Murdoko, Murdoko Murjito, Winarno Heru Musran Munizu Muzakkir, Taufik Nesya Vanielatama Ngaeni, Riyatun Ni Luh Putu Nia Anggraeni Nugraha, Erlangga Yudha Nurjanah, Agustina Midya Ocsila, Bella Oki Kuntaryanto Olfah, Sumadiyah T. Onggo Pramudito Padeli Padeli Parbuntian Sinaga Pavlova, Olga Permana, Erwin Perwito, Perwito Prakosa, Gatot Hendro Pujimagfiroh, Isnaini Purwanti, Irna Putra, Gilang Septiadi Putri, Nur Anita Owiwanti Putro, Juan Sebastian Kusumo Rachmawati, Elisa Rachmawati, Intan Radwitya, Erick Ramadhani, Milenia Reny, Reny Riskiyono, Riskiyono Riyanto Riyanto Romadhonsyah, Fitra Roosmelan, Ergi Hananingtyas Rosadi, Vincent Rosalina, Rosi S Sriyadi Saefullah Saefullah Salim , Ellin Benecia Sally, Kasna Sandro, Alex Santosa, Dony Firman Santoso Gunardi, Santoso Saputra, Arjun Sary, Yessy Nur Endah Sawitri, Dyah Retno Setiawan, Roy Shandy Shandy, Shandy Sipahutar, Bertha Takarina Siswantari Pratiwi Sitompul*, Hotma Partogu Soepratignja, PJ. sri sudiarti Subandi Subandi Sugiharto, Rudy Suhud Eko Yuwono Sukartono Sukartono Suparto Suparto Suprayitno, Dede Susanto, Lucianana Budi Susi Hendriani Sutanti, Yosephin Sri Sutanto, Jovian Christopher Suwardi, Bintang Ari Suyatno Suyatno SYAHRIAL SYAHRIAL Syakdiah Syakdiah, Syakdiah Syam, Fadhli Syoviana, elvi T, Thoyyibah Taufik Murtono Taurambi, Obi Theresia, Maria Pia Tony Winata Torang Maruli Manalu, David Triono, Denni Ulumuddin, Bahrul Uningowati, Dwi Wahyu Uyan Wiryadi Victoria, Ong Argo Warasman Marbun Wardani, Amriza Nitra Wardiansah, Wardiansah Warta, Waska Waty Suwarty Haryono Wibowo, Joko Adi William, Tommy Witoko, Satrio Heru Yen, Liauw Djai Yosmar, Ervin Alvaro Yulianto, Jauhar Rafid Yunita, Neta Yusni Maulida Yustina Trihoni Nalesti Dewi, Yustina Trihoni Nalesti Yusup Supriatna Yuwono Tharam , Medi