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<![CDATA[Efektivitas Undang-Undang Cipta Kerja Dalam Pembangunan Hukum Indonesia ]]>
<![CDATA[Novanto, Arya Setya]]>;
<![CDATA[Herawati, Ratna]]>
<![CDATA[ JURNAL USM LAW REVIEW Vol. 5 No. 1 (2022): MAY ]]>
Publisher : <![CDATA[Universitas Semarang ]]>
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DOI: 10.26623/julr.v5i1.5084
<![CDATA[The purpose of this study is to determine the role of the rules governing the Job Creation Act which are effective in legal development in Indonesia. After the rules governing the Job Creation Law were passed, there were quite a lot of opposition given by people from various circles in Indonesia because they considered that many of the regulations contained therein were detrimental to some people and were made in a fairly fast time so that they created a negative impression in the community. In fact, the rules governing the Job Creation Law have a fairly good role in realizing effective legal development in Indonesia, therefore the author intends to raise this theme in order to find out the role of the rules governing the Job Creation Law in the development of effective Indonesian law. The urgency of this research is for the public to be able to see the phenomenon of the rules governing the Job Creation Act holistically, so that a positive side can be found from the formation of the rules governing the Job Creation Act. Furthermore, the research method that will be used in this research is the normative juridical research method. The novelty of this research lies in the analytical knife used, one of which refers to the theory of law and development from Mochtar Kusumaatmadja. The result of this research is that the rules governing the job creation law have effectiveness in the development of Indonesian law.Tujuan dari penelitian ini adalah untuk mengetahui peran aturan yang mengatur UU Cipta Kerja yang efektif dalam pembangunan hukum di Indonesia. Setelah aturan yang mengatur UU Cipta Kerja disahkan, cukup banyak pertentangan yang diberikan oleh masyarakat dari berbagai kalangan di Indonesia karena menganggap banyak regulasi yang termuat didalamnya merugikan sebagian masyarakat dan dibuat dengan waktu yang cukup cepat sehingga menimbulkan kesan negatif dimasyarakat. Sebetulnya aturan yang mengatur UU Cipta Kerja memiliki peran yang cukup baik dalam merealisasikan pembangunan hukum yang efektif di Indonesia, oleh sebab itu penulis bermaksud untuk mengangkat tema ini guna mengetahui peran aturan yang mengatur UU Cipta Kerja dalam pembangunan hukum Indonesia yang efektif. Urgensi penelitian ini adalah agar masyarakat mampu melihat fenomena aturan yang mengatur UU Cipta Kerja secara holistik, Sehingga dapat ditemukan sisi positif dari pembetukan aturan yang mengatur UU Cipta Kerja. Selanjutnya, metode peneltian yang akan digunakan pada penelitian ini adalah metode penelitian yuridis normatif. Kebaharuan pada penelitian ini terletak pada pisau analisis yang digunakan yang salah satunya merujuk pada teori hukum dan pembangunan dari Mochtar Kusumaatmadja. Hasil penelitian kali ini adalah aturan yang mengatur UU Cipta Kerja memiliki efektivitas dalam pembangunan hukum Indonesia.Kata kunci: Cipta Kerja; Efektivitas; Hukum; Pembangunan ]]>
<![CDATA[MEDIA PEMBELAJARAN INTERAKTIF BERDIFERENSIASI UNTUK MENINGKATKAN KOMPETENSI GURU ]]>
<![CDATA[Hartini, Hartini]]>;
<![CDATA[Herawati, Ratna]]>;
<![CDATA[Wahyuningsih, Hartati Dyah]]>;
<![CDATA[Haryanto, Haryanto]]>
<![CDATA[ JICS : Journal Of International Community Service Vol 3 No 01 (2024): JICS : Journal Of International Community Service ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM ]]>
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DOI: 10.62668/jics.v3i01.1174
<![CDATA[Differentiated interactive learning media are innovative teaching aids that can be tailored to the individual needs of each student. By integrating technology and different teaching strategies, this media allows teachers to deliver subject matter in a way that is more interesting, effective, and in accordance with the learning styles and abilities of each student. This Community Service activity was organized in collaboration with SMK N 1 Musuk Boyolali and the Faculty of Computer Science, Dharma AUB University Surakarta. The results of community service where training is carried out, teachers prefer to create interactive learning materials using WordWall tools. Because there are many themes and choices, the form of making interesting material for students. Wordwall is a web-based platform that can be used to create learning media, the use of differentiated interactive learning media, teacher competence can be improved, so they can provide a more meaningful learning experience for students.]]>
<![CDATA[Peran Perputaran Modal Kerja, Struktur Modal, dan Ukuran Perusahaan Terhadap Profitabilitas ]]>
<![CDATA[Habsari, Alya Cantika]]>;
<![CDATA[Herawati, Ratna]]>;
<![CDATA[Durya, Ngurah Pandji Mertha Agung]]>;
<![CDATA[Septriana, Ira]]>
<![CDATA[ Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 9 No 1 (2026): Februari ]]>
Publisher : <![CDATA[Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo ]]>
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DOI: 10.32500/jematech.v9i1.9710
<![CDATA[Maksud dilakukannya penelitian ini ialah guna menganalisa hubungan dari perputaran modal kerja, struktur modal, serta ukuran perusahaan terhadap tingkat profitabilitas pada perusahaan subsektor Food and Baverage yang tercatat di Bursa Efek Indonesia (BEI) selama kurun waktu 2022 hingga 2024. Pentingnya penelitian ini dilaksanakan ialah agar memudahkan perusahaan dalam mengidentifikasi serta mengkaji faktor-faktor keuangan yang dapat memengaruhi profitabilitas, sehingga dapat membantu dalam mengambil tindakan untuk meminimalisir masalah yang mungkin muncul. Sejumlah 44 perusahaan subsektor Food and Baverage yang terdaftar pada BEI pada kurun waktu yang di tetapkan dijadikan populasi untuk penelitian ini. Seleksi sampel berlandaskan metode purposive sampling menghasilkan total 141 data sebagai sampel penelitian. Data tersebut kemudian dianalisa melalui penerapan metode analisisi statistik deskriptif, regresi linear berganda, uji asumsi klasik, dan uji kelayakan model dengan memanfaatkan bantuan perangkat lunak SPSS 27. Temuan dari penelitian ini memperlihatkan bahwasanya secara bersama-sama perputaran modal kerja, struktur modal, dan ukuran perusahaan berpengaruh terhadap profitabilitas perusahaan subsektor Food and Baverage tahun 2022 – 2024. Akan tetapi, secara parsial hanya perputaran modal kerja dan struktur modal yang memberikan pengaruh pada tingkat profitabilitas sementara ukuran perusahaan tidak.]]>
<![CDATA[DETERMINAN FINANCIAL DISTRESS, THIN CAPITALIZATION, KARAKTERISTIK EKSEKUTIF, DAN MULTINATIONALITY TERHADAP PRAKTIK TAX AVOIDANCE ]]>
<![CDATA[Ningrum, Nadila Ayu]]>;
<![CDATA[Herawati, Ratna]]>;
<![CDATA[Isthika, Wikan]]>;
<![CDATA[Setyowati, Lilis]]>
<![CDATA[ Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 1 (2025): Edisi Januari - April 2025 ]]>
Publisher : <![CDATA[LPPM STIE Muhammadiah Bandung ]]>
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DOI: 10.31955/mea.v9i1.5225
<![CDATA[Penghindaran pajak yang dilakukan oleh badan usaha saat ini menjadi landasan utama penelitian. Berdasarkan fenomena yang terjadi dimana presentasi penerimaan pajak yang tidak stabil dan menurun, penelitian kuantitatif ini untuk menganalisis pengaruh financial distress, thin capitalization, karakteristik eksekutif, multinationality terhadap praktik tax avoidance pada perusahaan property dan real estate yang tercatat di Bursa Efek Indonesia (BEI) selama periode 2020-2023. Penelitian ini menerapkan metode purposive sampling dengan data yang memenuhi kriteria sampel diperoleh sejumlah 114. Analisis data menggunakan regresi linear berganda dan diproses melalui perangkat analisis Statistical Product and Service Solution (SPSS) versi 25. Hasil penelitian ini menyatakan Financial Distress dan Thin Capitalization berpengaruh terhadap praktik Tax Avoidance, sedangkan Karakteristik Eksekutif dan Multinationality tidak berpengaruh terhadap praktik Tax Avoidance.]]>
<![CDATA[Regulating the Witness and Victim Protection Agency: Managing Safe Houses for Victims in Indonesia ]]>
<![CDATA[Herawati, Ratna]]>;
<![CDATA[Hanum, Willy Naresta]]>;
<![CDATA[Nurjanah, Neni]]>
<![CDATA[ LITIGASI Vol. 26 No. 1 (2025) ]]>
Publisher : <![CDATA[Faculty of Law, Universitas Pasundan ]]>
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DOI: 10.23969/litigasi.v26i1.22510
<![CDATA[The state is obliged to protect victims of sexual violence, especially those who are most vulnerable, and this obligation is also a fundamental right of victims. One of these rights is access to temporary housing, often called a safe house, provided by LPSK. However, the governance of safe house management in the regions is not optimal, especially in the relationship between institutions at the center and regions and the representation of institutions in the regions, so it is not optimal in guaranteeing victims' rights. The urgency of this study is to analyze the LPSK policy in managing safe houses throughout Indonesia, the various challenges of institutional relations, and the distribution of representative safe houses in the regions. This study uses doctrinal research with analytical-descriptive specifications and utilizes secondary data. The legislative approach is used to examine laws and regulations on protecting victims of violence and developing LPSK institutions. The conceptual approach analyzes the concept and theory of state institutions, authority, and victim protection. This study shows that legal protection for victims of sexual violence to fulfill the right to a safe house by LPSK does not yet have integrated cooperation with the regional office managing the safe house. Cooperation is actually carried out with other institutions. The implementation of LPSK protection for victims of sexual violence has experienced institutional problems that have affected the formation of LPSK representatives at the regional level and coordination between regional institutions, which is exacerbated by the lack of quantity and quality of human resources...]]>
<![CDATA[PENGARUH PERENCANAAN PAJAK DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022 ]]>
<![CDATA[Cahyani, Keken Suci Adi]]>;
<![CDATA[Oktafiyani, Melati]]>;
<![CDATA[Septriana, Ira]]>;
<![CDATA[Herawati, Ratna]]>
<![CDATA[ Dinamika Akuntansi Keuangan dan Perbankan Vol 12 No 2 (2023): Vol. 12 No. 2 2023 ]]>
Publisher : <![CDATA[Faculty of Economic and Business Universitas STIKUBANK ]]>
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DOI: 10.35315/dakp.v12i2.9768
<![CDATA[This analysis aims to examine the influence of tax planning and GCG on firm value in sector energy companies listed on the IDX for the period 2020-2022. The independent variable uses tax planning and GCG, while the dependent variable is firm value. Data obtained from consolidated financial reports of energy sector companies listed on the IDX for three research periods, namely 2020 - 2022, so that 51 samples were obtained for processing. Multiple liniear regression analysis was carried out to show the influence of the independent variable on the dependent variable. The results of the analysis show that tax planning has an effect on firm value, while institutional ownership, managerial ownership, independent commissioners and audit committees have no effect on firm value.]]>
<![CDATA[Political Ethics As A Human Political Dimension In Creating A Democratic Law State ]]>
<![CDATA[Maria Ulfa, Farah Diba]]>;
<![CDATA[Herawati, Ratna]]>
<![CDATA[ ARISTO Vol 10 No 2 (2022): July ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Ponorogo ]]>
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DOI: 10.24269/ars.v10i2.4887
<![CDATA[Political ethics is needed in all conditions of a country, whether they are normal, chaotic, or under control. To discuss authority in chaotic circumstances, it needs political ethics, in which every political action requires legitimacy based on values, norms, and laws. The discussion on political ethics is related to law and state power. The role of law is as a normative community institution, while power takes a role as an effective community organizing institution. The questions in this research are how do political ethics take a role in creating a modern democratic state?And what is the form of political ethics in the human political dimension? The research method used is a literature study approach. This study concludes that the human political dimension is a dimension of society as a whole. In terms of political ethics, the human political dimension can be studied in three cases. Those are humans as social beings, humans with their social dimensions, and the political dimensions of human life. Democracy is understood that state power is in the hands of the people. Thus, the people have the freedom to speak up their opinion in public. Power is needed to determine that humans obey the norms in the law. This research suggests that it is important to pay attention to the balance between the law and power to create a modern democratic state.]]>
<![CDATA[Pengaruh Sosialisasi Perpajakan, Sanksi Perpajakan dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM Kota Semarang ]]>
<![CDATA[Setyawan, Noval]]>;
<![CDATA[Herawati, Ratna]]>
<![CDATA[ El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 1 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/elmal.v7i1.10040
<![CDATA[This study aims to analyze the influence of tax socialization, tax sanctions, and tax knowledge on taxpayer compliance of MSMEs in Semarang City. The object of this study is MSME taxpayers in Semarang City. This study is a quantitative study. The determination of the research sample used a purposive sampling method and obtained a sample of 100 MSME taxpayers in Semarang City registered with the Cooperatives and MSMEs Office of Central Java Province. The data analysis method used multiple linear regression analysis. The results of the study indicate that partially and simultaneously the variables of tax socialization, tax sanctions, and tax knowledge have a positive and significant effect on taxpayer compliance.]]>
<![CDATA[Pengaruh Capital Intensity, Kepemilikan Institusional, Beban Pajak Tangguhan, dan Manajemen Laba terhadap Agresivitas Pajak ]]>
<![CDATA[Azizah, Uswa]]>;
<![CDATA[Herawati, Ratna]]>;
<![CDATA[Hernawati, Retno Indah]]>;
<![CDATA[Minarso, Bambang]]>
<![CDATA[ MEASUREMENT : Jurnal Program Studi Akuntansi Vol 19, No 2 (2025): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2025 ]]>
Publisher : <![CDATA[Universitas Riau Kepulauan ]]>
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DOI: 10.33373/mja.v19i2.8705
<![CDATA[This research examines the impact of capital intensity, institutional ownership, deferred tax expense, and earnings management on tax aggressiveness in mining companies registered on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The research purposes to present empirical data on how internal company factors shape tax aggressiveness, especially in an industry with substantial asset investment and strict regulatory oversight. This study uses quantitative study based on existing data extracted from annual financial statements and analyzes the variables through multiple linear regression. The analysis indicates which capital intensity and institutional ownership have a significant impact on tax aggressiveness, indicating which asset investment and institutional monitoring play an important role in corporate tax strategies. In contrast, deferred tax expense and earnings management do not significantly affect tax aggressiveness, suggesting that temporary differences between accounting and fiscal profit, as well as income manipulation practices, are not utilized as tools for tax minimization. Sampling was conducted using the puposive sampling method and the population of 90 was obtained which was used as a sample of 17 companies and data processing using the SPSS 25.]]>
<![CDATA[Analisis Risiko Financial Distress Ditinjau dari Likuiditas, Profitabilitas, dan Leverage Perusahaan Subsektor Food and Beverage ]]>
<![CDATA[Selyna Widyadari]]>;
<![CDATA[Herawati, Ratna]]>;
<![CDATA[Sumaryati, Anna]]>;
<![CDATA[Andika, Arditya Dian]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 14 No. 1 (2026): Jurnal Ilmiah Akuntansi Universitas Pamulang ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/jiaup.v14i1.57936
<![CDATA[This study examines the effect of liquidity, profitability, and leverage on the financial distress experienced by companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) between 2021 and 2024. Financial distress is an indication of an organization’s capacity to maintain financial stability and business sustainability amid economic fluctuations. This research employs a quantitative approach using secondary data obtained from published financial statements of the companies. The sample consist of 97 companies, selected through purposive sampling, resulting in 160 firm-year observations. Data were analyzed using multiple linear regression with the assistance of IBM SPSS Statistics Version 25. To meet the classical assumption requirements, the liquidity variable and profitability variable were transformed using SQRT and Log 10. Financial distress was measured using the Grover Score (G-Score) model. This study reveal that liquidity and profitability have a significant impact on financial distress, on the other hand leverage does not have a statistically significant effect. Higher liquidity and profitability increase the Grover Score, indicating healthier financial conditions and a lower risk of financial distress. Meanwhile, leverage remains at a manageable level, creating no substantial financial pressure. This study provides empirical evidence of the importance of cash management and profitability in mitigating the risk of financial distress in the food and beverage subsector.]]>
