Claim Missing Document
Check
Articles

Hak Negara untuk Mengontrol Sumber Daya Alam di Indonesia: Review Putusan Mahkamah Konstitusi Ritonga, Rifandy; Isharyanto, Isharyanto; Rudy, Rudy; Vivi Pusita Sari A.P, Aulia Oktarizka
As-Siyasi: Journal of Constitutional Law Vol. 1 No. 2 (2021): As-Siyasi: Journal of Constitutional Law
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/as-siyasi.v1i2.11343

Abstract

This study aims to look at the interpretation and impact of the decisions of the Constitutional Court relating to the review of laws relating to the State's Right to Control in the management of natural resources. This research is a normative legal research using secondary data which includes primary, secondary and tertiary legal materials. The approach used is a statutory approach. The results of the study found that on the one hand it is a guideline for understanding and interpreting Article 33 of the 1945 Constitution which has been amended. On the other hand, from several Judicial Review made by the Constitutional Court, there are legal uncertainties, one of which is the Oil and Gas Law and the Electricity Law. In addition, the lack of uniformity in understanding natural resources in every decision of the Constitutional Court also causes differences in understanding in interpreting Natural Resources to be included in the law.
PENGARUH KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN, DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI WILAYAH KABUPATEN TANGERANG Diki Ruspendi; Rudy, Rudy
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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

Abstract

This study aims to determine the effect of taxpayer awareness, tax sanctions, and service quality on motor vehicle taxpayer compliance. The population in this study were motor vehicle taxpayers who paid vehicle tax at the Pasarkemis SAMSAT outlet. The variables used in this study were taxpayer awareness (X1), tax sanctions (X2), service quality (X3), and motor vehicle taxpayer compliance (Y). This type of research uses a quantitative method with a descriptive approach. The results of this study indicate that taxpayer awareness has an effect on motor vehicle taxpayer compliance, while tax sanctions have an effect on motor vehicle taxpayer compliance, and service quality has an effect on motor vehicle taxpayer compliance. Simultaneously, taxpayer awareness, tax sanctions, and service quality have an effect on motor vehicle taxpayer compliance
Pentingnya Meningkatkan Keterampilan Membaca Bahan Akademik untuk Penelitian Rudy, Rudy; Indriyanto, Kristiawan
Jurnal Pustaka Mitra (Pusat Akses Kajian Mengabdi Terhadap Masyarakat) Vol 5 No 4 (2025): Jurnal Pustaka Mitra (Pusat Akses Kajian Mengabdi Terhadap Masyarakat)
Publisher : Pustaka Galeri Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55382/jurnalpustakamitra.v5i4.1103

Abstract

Kajian ini merupakan hasil dari kegiatan kuliah umum yang juga merupakan salah satu bentuk kegiatan pengabdian kepada masyarakat. Pembahasan berfokus pada pentingnya keterampilan membaca bahan akademik untuk kebutuhan penelitian di kalangan mahasiswa dan cara yang dapat diterapkan untuk mencapai hasil yang baik. Pembahasan tentang keterampilan membaca bahan akademik penting bagi mahasiswa agar mereka dapat berhasil dalam melakukan penelitian untuk tugas dan skripsi. Kegiatan tersebut diadakan dalam bentuk kuliah umum untuk mahasiswa semester 4 program studi Sastra Inggris Universitas Respati Yogyakarta. Kegiatan tersebut dibagi menjadi tiga tahap yakni, pemaparan materi, aktivitas tanya-jawab, latihan membaca bahan akademik dan kesimpulan. Hasil dari forum diskusi tersebut mengungkapkan bahwa membaca bahan akademik yang meliputi artikel jurnal ilmiah, laporan penelitian, buku teks, tesis, disertasi, dan lain-lain bertujuan untuk mengumpulkan sebanyak mungkin informasi (data) mengenai objek yang diteliti. Membaca bahan akademik akan menjadi mudah dengan mempelajari cara memahami jenis-jenis dan karakteristik dari bahan akademik, menemukan kalimat topik (topic sentence) dan menguasai teknik membaca cepat.
Pengaruh Tingkat Utang, Ukuran Perusahan, dan Kebijakan Dividen Terhadap Agresivitas Pajak Endah Budiarti; Rudy, Rudy
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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

Abstract

This study aims to examine the effect of Debt Level, Company Size, and Dividend Policy on Tax Aggressiveness in industrial companies listed on the Indonesia Stock Exchange (IDX). This type of research is quantitative and the type of data used in this study is secondary data, in the form of annual financial reports and annual reports of industrial companies in the commercial service sector for the period 2019-2023 obtained through searches on the official website of the Indonesia Stock Exchange and the official websites of the companies being researched. The research population is 35 industrial companies in the commercial service sector listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. The sample was selected using a purposive sampling technique and obtained a sample of 9 companies. The test was carried out using multiple linear regression analysis assisted by the Eviews program version 10. Debt Level is measured using total debt divided by total capital, Company Size is measured by ln = (total assets) while Dividend Policy is measured by dividends per share divided by earnings per share. From the results of the simultaneous hypothesis test (f test), Debt Level, Company Size, and Dividend Policy simultaneously or together influence Tax Aggressiveness. Based on the results of the partial test (t-test), the variables Company Size and Dividend Policy had an effect on the Tax Aggressiveness variable, while Debt Level did not have an effect on Tax Aggressiveness.
YouTube as a Medium for Expository Text Learning: The Perspective of Indonesian Language Teachers Sihombing, Tuti Susianti; Rudy, Rudy; Syahfitri, Dian
Fitrah Vol 16 No 2 (2025): December
Publisher : Prodi PAI STIT Sunan Giri Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47625/fitrah.v16i2.1054

Abstract

This study aims to determine the role of YouTube in improving expository writing skills: the perspective of Indonesian language teachers at SMA Negeri 1 Doloksanggul. The background of this study is that Indonesian language learning in the classroom often poses a challenge for teachers at school. This is because students' interest in learning Indonesian varies. Therefore, teachers utilize YouTube to improve students' skills in writing expository texts. This study employs a descriptive qualitative research method. Data is collected through written tests, observations, and interviews. The research subjects are Indonesian language teachers. Data validation is conducted using reference materials and member checks. The results indicate that the use of YouTube videos is viewed as a strategic approach that should be implemented in education for language skill development. Writing expository texts is quite difficult for students to do in learning. The use of YouTube is considered to attract students' attention because it can improve their argumentation skills, vocabulary, and understanding of expository text structure. The use of this media is also used as motivation for teachers and students at the high school level.
SELF-DISCOVERY: PSYCHOANALYSIS OF THE FILM BOHEMIAN RHAPSODY (2018) Rudy, Rudy; Samosir, Irvan Ricardo .N.; Hutabarat, Landa Kro
BASIS (Bahasa dan Sastra Inggris) Vol 9 No 2 (2022): JOURNAL BASIS UPB
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/basisupb.v9i2.5495

Abstract

This study focuses on the discussion of self-discovery and its depiction reflected in the film Bohemian Rhapsody (2018). This study is expected to be able to contribute in completing the theory in the fields of culture, literature, media, etc. and to enrich people’s knowledge of self-discovery. The objective of this library research is to identify the concept of self-discovery as well as to analyze the issue of self-discovery portrayed in the film. The primary data needed for analysis was acquired from dialogs along with the descriptions of film scenes. This study used Freud’s psychoanalytic approach to analyze the data. From the psychoanalysis point of view, the results of the study suggested that self-discovery is strongly related to one’s self - a person’s life journey to search for his true self or the life he wants. The results of analysis also showed that self-discovery was portrayed in the film through several images such as a unique style or physical appearance, loneliness and disclosure of sexual orientation.
PENGARUH PENGETAHUAN PERPAJAKAN, SANKSI PERPAJAKAN DAN KUALITAS PELAYANAN PAJAK TERHADAP MOTIVASI MEMBAYAR PAJAK WAJIB PAJAK ORANG PRIBADI Resyatia, Ria; Rudy, Rudy; G. Gani, Alcianno Gani
JURNAL MITRA MANAJEMEN Vol 15 No 2 (2024): Jurnal Mitra Manajemen
Publisher : JURNAL MITRA MANAJEMEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jmm.v15i2.1291

Abstract

(Studi Kasus Karyawan Yang Memiliki NPWP di PT Inti Baja Mandiritama di Wilayah KPP Pratama Grogol Petamburan)Tujuan dari penelitian ini untuk mengetahui pengaruh Pengaruh pengetahuan perpajakan, sanksi pajak dan kualitas pelayanan terhadap motivasi wajib pajak orang pribadi dalam membayar pajak. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan asosiatif dengan pendekatan kuantitatif. Teknik Pengumpulan data yang digunakan adalah dengan penyebaran kuesioner kepada 70 karyawan di PT Inti Baja Mandiritama. Pengetahuan pajak (X1), berpengaruh positif dan signifikan terhadap motivasi wajib pajak orang pribadi(Y), memiliki nilai signifikansi 0,001< 0,05 dan t hitung > t tabel (3,339 > 1,99656) maka Ho ditolak dan Ha diterima. Sanksi Pajak (X2), berpengaruh negatif dan tidak signifikan terhadap motivasi wajib pajak orang pribadi (Y), memiliki nilai signifikansi 0,146>0,05 dan t hitung > t tabel (1,472< 1,99656) maka Ho diterima dan Ha ditolak. Kualitas pelayanan pajak (X3) berpengaruh positif dan signifikan terhadap motivasi wajib pajak orang pribadi (Y) memiliki nilai signifikansi 0,000 < 0,05 dan t hitung > t tabel (3,803> 1,99656) maka Ho ditolak dan Ha diterima. Pengetahuan pajak (X1), Sanksi Pajak (X2) dan Kualitas pelayanan pajak (X3) secara simultan berpengaruh terhadap Motivasi Wajib Pajak Orang Pribadi sebesar 49,2%, sedangkan sisanya 50,8% dijelaskan oleh variabel lain di luar penelitian. 
Pengembangan Sistem Mutu Standar Internasional di Organisasi Pendidikan Vokasi Penerbangan Rudy, Rudy; Sadiatmi, Rini
Jurnal Pendidikan Tambusai Vol. 8 No. 1 (2024): April 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v8i1.13569

Abstract

Perguruan tinggi vokasi penerbangan dibawah Kementerian Perhubungan yang tumbuh dengan unik dari lembaga pendidikan dan pelatihan (training) menjadi institusi Pendidikan formal. Tema penelitian yang dilaksanakan awalnya adalah Aviation Educational Technology (Issues) dengan sub-tema Educational Evaluation menjadi Aviation Sustainbility and Environment dengan sub-tema Organization Sustainability. Benchmarking dilakukan pada salah satu organisasi vokasi penerbangan di Indonesia yang meskipun jika dilihat memiliki grade yang lebih kecil, namun dari sistem mutu yang diterapkan organisasi ini telah selangkah lebih maju dibandingkan dengan PT vokasi penerbangan lainnya. Perhatian kepada keberadaan unit SPMI Politeknik Penerbangan Indonesia (PPI) Curug menjadi bagian mengenai bagaimana dapat meraih status unggul untuk program studi maupun institusi dan PT yang kompetitif lainnya. PPIC diasumsikan dapat mewakili PT vokasi penerbangan lainnya dibawah Kementerian Perhubungan
UNDERSTANDING THE CONCEPT OF EXORCISM: AN ANALYSIS OF THE HORROR FILM KUASA GELAP (2024) Rudy, Rudy
IdeBahasa Vol 7 No 1 (2025): Jurnal Idebahasa Vol 7 No 1 Juni 2025
Publisher : Asosiasi dosen IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/idebahasa.v7i1.303

Abstract

The practice of exorcism, which is often popularly used as a theme in horror films, is interesting and essential to study so that the concept can be understood properly. This study is expected to be useful as an additional reference for research purposes in the field of humanities and to increase knowledge about the concept of exorcism from different perspectives. The discussion focuses on constructing the meaning of exorcism through the Indonesian horror film Kuasa Gelap (2024). Scenes, plots, and dialogs gathered from the film are used as primary data to be analyzed and discussed. This study, which is categorized as library research, utilizes Stuart Hall's representation theory in analyzing and interpreting the representation of exorcism in the film. The meaning of exorcism is generally discussed from a religious perspective and the exploration of its meaning in this study is related to human life, not the supernatural or magical powers. The results of the data analysis reveal that the concept of exorcism in the film represents the unwillingness to accept the loss of a family member, strong determination for good intentions, and sincerity in praying.
Peningkatan Literasi Bahasa dan Komputasi Siswa SMP Negeri 24 Kota Medan Efendi Pohan, Jusrin; Telaumbanua, Sadieli; Trianton, Teguh; Rudy, Rudy
Altifani : Jurnal Pengabdian Masyarakat Ushuluddin, Adab, dan Dakwah Vol. 5 No. 1 (2025): Juni
Publisher : Fakultas Ushuluddin, Adab, dan Dakwah

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

Abstract

The low literacy and computational skills of class X students were detected from frequent language errors in communication. This often becomes a problem in literacy in the language aspect, especially for class X junior high school students, due to the many determinations between students' language needs and language skills. This is why community service is carried out to improve students' language and computational literacy skills in language. Language considerations can be used as an important element in smooth communication. The skills that are the focus are always related to the ability to listen, speak, read, write, count, and solve problems at the specific level needed according to the topic being discussed. This community service was carried out at SMP Negeri 24 Medan City for approximately one month. The approach taken was through socialization and training of language and computational literacy for students. The goal is to provide an understanding of the importance of language literacy skills in everyday life. The results of this community service show that these language skills, termed literacy skills, can improve students' understanding so that they can be developed in various fields of study. However, in a simpler context, literacy must be developed in a smaller scope, but have a significant impact.
Co-Authors A, Ryan M A.A. Ketut Agung Cahyawan W AA Sudharmawan, AA Abdul Muis Prasetia, Abdul Muis Abraham, George Aryanto Ady Inrawan ahmad arifin Alcianno G. Gani Ali, Chaidir Aman, Anwar Andi Kusnadi Anma Hari Kusuma, Anma Hari Br. Ginting, Greace Naomi Budi Satria Charlyna Purba, Charlyna Christina Amianco Thee, Christina Amianco Christina Desi, Christina Damana, I Ketut Darwin Lie Dian Syahfitri Diki Ruspendi Dorothy Rouly H. Pandjaitan Dyah Budiastuti2, Dyah Edi Mulyadi Efendi Efendi Eka Miranda, Eka Eli Suryani Endah Budiarti Fata Nidaul Khasanah Ferdianto, Ferdianto Fransisca Fransisca Grace, Grace H., Nicholas Harnjo, Edward Haudi, Haudi Havis, Muhammad Helvi Yanfika Henrik Henrik, Henrik Hutabarat, Landa Kro Hutabarat, Linda Rotua Indriyanto, Kristiawan Ishak Eko Hadi T, Ishak Eko Isharyanto Isharyanto Jackson Jackson, Jackson Jatayu Jiwanda DL Juliana, Juliana Jusrin Efendi Pohan Kemanya Karbono Kurniali, Sartika Lauw Melissa Lauwis, Lauw Melissa Lusmeilia Afriani Martha Riananda Martina Anggi Silova Nancy Octavia, Nancy Natalia Limantara, Natalia Natamiharja, Rudi Novitriana Tjong, Novitriana Nurismalatri, Nurismalatri O., Anita Octaffany, Octaffany Parjono, Parjono Phalipi, Syahnan S Priyanto, Aria Aji Rapani, Alaidin Resyatia, Ria Ria Wierma Putri, Ria Wierma Rifandy Ritonga Sabardiman, Ken Sabatira, Febryani Sabur, Ambuy Sadiatmi, Rini Samosir, Irvan Ricardo .N. Saputro Edi Hartono Sembiring, Yenita Br. Sihombing, Tuti Susianti Simamora, Javerson Simanjuntak, Felix Immanuel Simanjuntak, Zetro Panigoro Sirait, Rosana Junita Siregar, Amril Ma’ruf Suhifatullah, M. I. Suryanti T., Theodore Silvie Teguh Trianton Telaumbanua, Sadieli Tondang, Novita Srydevi Tri Harsoyo, Tri Umar, Muh Rizqy Untari, Dhian Tyas utia meylina, utia Vivi Pusita Sari A.P, Aulia Oktarizka W., Anita P. Wierma Putri, Ria Wijoyo, Alex Chandra Wirawan, M. Yusuf Yohanna, Yohanna Yuliandari, Puspita