Articles
Lembaga Rechtsverwerking Dalam Sistem Pendaftaran Tanah Di Indonesia
Arief Rahman Hakim
Jatiswara Vol 27 No 1 (2012): Jatiswara
Publisher : Fakultas Hukum Universitas Mataram
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In Indonesia, land registration is promulgated in articles 19 of UUPA. To follow up such article, then PP No 10 of 1961 is established. Both regulations require negative system within land registration. This becomes one of the shortcomings of PP No 10 of 1961 which is then completed by PP No 24 of 1997. PP No 24 of 1997 itself adheres to negative system with positive system tendency. Negative system in the land registration means that information or official statements described within land certificate (land book) is absolutely could be changed. Hence, everyone deserves or has a chance to file a lawsuit to the court as long as he/she is able to prove his/her legal right of land. Such a lawsuit can only be submitted within period of 5 years after the certificate published. As for positive system tendency indicate the active role of relevant official in the application of land registration. Such official has to examine the land record carefully. Hence, it is land registration requires long duration to publish (30 days for systematic way and 60 days for sporadic way) in order to give everyone a chance to submit a protest or objection.This policy is established to prevent error or mistake as well as to gain the conformity between land certificate (land book) and the physics of land. Furthermore, it is for the holder of certificate (either private person or legal entity) couldn’t be charged after 5 years of legally possessing such certificate as long as he/she obtain it on the basis of good faith as well as real occupation principles (article 32 (2) PP No 24 of 1997). It indicates that such article adopts the concept of “Rechtsverwerking” (Waiver of Right) established in Adat law as one of the causes of losing land’s right; it is called “rechtsverwerking” if someone or the holder of land right do not within long term exploit the land and it is occupied by other party through transfer of right which based on good faith.
Pengaruh Manajemen Modal Kerja Terhadap Profitabilitas (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia)
Ika Permatasari;
Dian Puspitasari
AKRUAL: JURNAL AKUNTANSI Vol 4 No 1: AKRUAL: Jurnal Akuntansi (Oktober 2012)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya
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DOI: 10.26740/jaj.v4n1.p35-50
AbstractThis research aims to analyze the affect between working capital management as measured by current ratio (CR), cash flow ratio (CFR), and debt to equity ratio (DER) to profitability as measured by value added (VA). The sample used was manufacturing company listed on Indonesia Stock Exchange period 2009-2011. The analysisis using logistic regression. The results show thatcurrent ratio had negativeeffect on the profitability and cash flow ratio had positiveeffect on the profitabilityratio. However, debt to equity ratio had no effect on profitability.
The Effect of Working Capital Management and External Capital on Going Concern for Indonesian Small and Medium Enterprises
Widya Exsa Marita;
Ika Permatasari
AKRUAL: JURNAL AKUNTANSI Vol 11 No 1 (2019): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya
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DOI: 10.26740/jaj.v11n1.p21-35
This study aimed to examine the influence of working capital management and external capital ongoing concern of small and medium enterprises in Indonesia. This study used small and medium listed enterprises in Indonesia as a sample, which were included in the Pefindo-25 index from the year 2009-2016. The results showed that working capital management had a negative effect on SMEs going concern, while the external capital had a positive effect. This study had the implication for small and medium-sized issuers, which was they were expected to be able to accelerate the company's cash conversion cycle to improve working capital management so as to improve the sustainability of their business. In addition, they were expected to consider external capital as an alternative capital to increase competitiveness in the market.
OPTIMALISASI PENGELOLAAN DAYA TARIK WISATA (DTW) PADA MASA PANDEMI OLEH DISPORAPAR KABUPATEN KENDAL
Suwarji Suwarji;
Maulida Putri Rahmawati
Journal Publicuho Vol 4, No 3 (2021): August - October
Publisher : Universitas Halu Oleo
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DOI: 10.35817/jpu.v4i3.19760
The purpose of this research is to analyze and describe how optimalization management of tourist attraction during pandemic by Dinas Kepemudaan, Olahraga dan Pariwisata Kendal Regency. This study uses a descriptive qualitative method, which means that researchers get data through observation and interviews and documents about Tourist Attractions by Disporapar. The data analysis used the theory of Miles & Huberman which consists of data reduction, data presentation, and conclusion. The results showed that Disporapar held tourism management training for tourism actors with the aim that tourism actors were able to make Kendal Regency tourist destinations known to tourists and the wider community during the pandemic. The optimization of the management of Tourist Attractions during the pandemic by Disporapar has gone well and effectively. Such as providing a place to wash hands, adjusting seating distances and requiring visitors to wear masks. Disporapar worried if this pandemic will be long over, because it affects the income of business actors.
PENGARUH FINANCIAL LEVERAGE TERHADAP SYSTEMATIC RISK SAHAM
Dematria Pringgabayu;
Rahyang Rizal
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 10 No 2 (2018)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung
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DOI: 10.35313/ekspansi.v10i2.1210
This Research examine the influence of financial leverage measure by Debt Ratio there are Degree of Financial Leverage (DFL), Debt to Total Asset (DTA) and Debt to Equity Ratio (DER) to the systematic risk (beta) of stock, and also examine the difference influence of thus debt ratio to the systematic risk (beta) of stock in normal period and in the global financial crisis in the year of 2008. This research use the data of firms in the manufacture sector which is listed on Indonesia Stock Exchange (Bursa Efek Indonesia) for the year of 2006 untill 2009. Using the purposive sampling method founded 87 firms for the sample. Research analysis use the panel data regression with General Least Square (GLS) method and 95% degree of confidence. The result of this research found that DFL, DTA and DER have a positive influence to the systematic risk (beta) of stock and also found that there is no difference influence of thus debt ratio to the systematic risk (beta) of stock in the normal period and on the global financial crisis in the year of 2008 Keywords: Degree of Financial Leverage (DFL), Debt to Total Asset (DTA), Debt to Equity Ratio, systematic risk.
The meaning of youth life in traffic violation prevention
Maya Mashita Rachmi;
Firman Firman
Journal of Counseling and Educational Technology Vol 3, No 2 (2020): Journal of Counseling and Educational Technology
Publisher : RedWhite Press
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DOI: 10.32698/01131
The high rate of traffic violations and accidents among adolescents is a real problem, especially when no effective solution has been found to reduce these violations. In fact, from year to year, cases of traffic violations among teenagers are increasing. The purpose of this study is to measure the meaning of adolescent life in traffic violation prevention. This type of research is a descriptive study with a quantitative approach, using a data collection tool in the form of a meaningful life questionnaire with a validity greater than 0.361 and a reliability of 0.964. The subjects of this study were vocational high school students. Subjects were taken using simple random sampling technique. This study uses data analysis techniques with descriptive analysis. The results of this study indicate that the meaning of student life consists of various aspects. Each aspect has a different percentage. The aspect of freedom of will has the lowest percentage of 10%, the aspect of decency of life has a percentage of 12%, the aspect of attitude towards death has a percentage of 23% and the aspect of purpose / meaning of life has the highest percentage of 42%. The results of this study can be used as information for counseling teachers or counselors as a basis for efforts to provide assistance to students to increase the meaning of life in order to prevent negative behavior, one of which is traffic violations that often occur in adolescents.