Articles
Restrukturisasi Kredit Perbankan Sebagai Upaya Penyelamatan Kredit Bermasalah Pada Masa Pandemi Covid-19
Esther Masri;
Sri Wahyuni
KRTHA BHAYANGKARA Vol. 16 No. 2 (2022): KRTHA BHAYANGKARA: DECEMBER 2022
Publisher : Fakultas Hukum Universitas Bhayangkara Jakarta Raya
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DOI: 10.31599/krtha.v16i2.1211
Restructuring is an effort to save non-performing loans because debtors have difficulty in fulfilling their obligations (default). The government through the Financial Services Authority Institution has asked banks to carry out an inventory of debtors affected by Covid-19 and provide a credit restructuring policy during the Covid-19 pandemic, which aims to enable the public, especially debtors, to apply for waivers in making credit payments. Restructuring is provided by creditors to help debtors from debt problems because the debtor has defaulted on the bank credit agreement. The purpose of this study is to determine the implementation and implementation of bank credit restructuring as an effort to rescue non-performing loans during the Covid-19 pandemic. In this study, the author uses a normative juridical research method sourced from a literature study by analyzing the provisions of the legislation. The debtor has the right to apply for credit restructuring if in fact the debtor is in default in making debt payments. However, there are still many applications for credit restructuring, which are carried out by debtors who do not have good intentions on the pretext of being affected by the Covid-19 pandemic even though they still have the ability to fulfill obligations. The success of the implementation of restructuring lies in the intentions and desires of the parties, namely debtors and creditors, must have good intentions in resolving non-performing loans.
Studi Korelasi Uniaxial Compressive Strength Dan Rebound Number Schmidt Hammer Pada Batulanau Formasi Pulau Balang Dan Kampung Baru Daerah Kalimantan Timur
Sri Wahyuni;
Tommy Trides;
Harjuni Hasan;
Revia Oktaviani;
Shalaho Dina Devy
Venus: Jurnal Publikasi Rumpun Ilmu Teknik Vol. 2 No. 3 (2024): Juni : Jurnal Publikasi Rumpun Ilmu Teknik
Publisher : Asosiasi Riset Ilmu Teknik Indonesia
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DOI: 10.61132/venus.v2i3.306
Uniaxial Compressive Strength is a test method to classify the strength and characterization of intact rock. Where it is important information in determining the strength and characteristics of a rock obtained by testing using the UCS tool. In this research, an alternative is made in determining the UCS value precisely and easily, namely by using the schmidt hammer test and compressive strength test. Therefore, this research aims to obtain the correlation value between the results of the compressive strength test and the schmidt hammer test on siltstone.This research is a quantitative research, so that to obtain accurate calculation data, testing methods are used in the form of compressive strength tests on rocks and schmidt hammer tests, which in this case are tested on siltstone samples. In this study, 2 rock formations were used, including the Pulau Balang formation and the Kampung Baru formation, so that the accuracy of the test results can be obtained properly. Based on the results of observations and calculations that have been made, it can be concluded that the correlation of the uniaxial compressive strength value with the rebound number schmidt hammer value shows a positive linear correlation between the UCS value and the rebound number schmidt hammer value, in this case it can be seen when the uniaxial compressive strength value is higher, the rebound number schmidt hammer value is also higher.
Determinants of Tax Avoidance with Profitability as a Moderating Variable
Anindita Maya Pratita;
Sri Wahyuni;
Ani Kusbandiyah;
Tiara Pandansari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor
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DOI: 10.47467/alkharaj.v6i12.4572
This research aims to test the influence of sales growth, leverage and transfer pricing on tax avoidance with profitability as a moderating variable. The population in this research is mining sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2019-2022. The sampling method used purposive sampling which resulted in 165 samples from 63 companies. The results of this research show that sales growth have an positive effect on tax avoidance and transfer pricing have an negative effect on Tax Avoidance. Leverage has no effect on tax avoidance. This study found empirical evidence that Profitability strengthens the influence of the Leverage and Transfer Pricing variables on tax avoidance. Profitability weakens the influence of the sales growth on tax avoidance. Keywords: Tax Avoidance; Sales Growth; Leverage; Transfer Pricing; Profitability.
RANCANG BANGUN APLIKASI BLENDED LEARNING SEBAGAI MEDIA PENGEMBANGAN MINAT DAN BAKAT ILMIAH MAHASISWA MENGGUNAKAN METODE LEAN UX
Sri Wahyuni;
Erfina;
Andi Putra Aditya Pratama;
Aldi Perdana Asri
Jurnal INSTEK (Informatika Sains dan Teknologi) Vol 9 No 2 (2024): OCTOBER
Publisher : Department of Informatics Engineering, Faculty of Science and Technology, Universitas Islam Negeri Alauddin, Makassar, Indonesia
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DOI: 10.24252/instek.v9i2.52227
Fenomena ketidaksesuaian antara bidang studi dan pekerjaan lulusan di Indonesia menimbulkan tantangan bagi institusi pendidikan untuk meningkatkan relevansi kurikulum dengan kebutuhan industri. Penelitian ini bertujuan merancang aplikasi blended learning untuk mendukung pengembangan minat dan bakat ilmiah mahasiswa menggunakan metode Lean UX. Metode penelitian ini melibatkan observasi, studi literatur, dan pengembangan aplikasi berbasis Minimum Viable Product (MVP), diikuti oleh pengujian Blackbox dan System Usability Scale (SUS) untuk mengukur fungsionalitas dan pengalaman pengguna. Hasil pengujian menunjukkan semua fitur aplikasi berjalan sesuai dengan harapan dan aplikasi memiliki tingkat kegunaan yang baik, dengan skor SUS rata-rata sebesar 74.1 (acceptable). Pendekatan Lean UX dalam pengembangan aplikasi blended learning ini efektif dalam menciptakan pengalaman pengguna yang positif, namun perlu disempurnakan untuk memastikan aksesibilitas dan kemudahan penggunaan yang lebih merata di kalangan pengguna.
EFEKTIFITAS PELATIHAN PENANGANAN KEDARURATAN TRAUMA DENTAL DENGAN METODE SIMULASI
Bertha Aulia;
Sri Wahyuni;
Annisa Indita Riami
Cakradonya Dental Journal Vol 11, No 1 (2019): Februari 2019
Publisher : FKG Universitas Syiah Kuala
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DOI: 10.24815/cdj.v11i1.13626
Latar Belakang: Trauma dental yang terjadi di sekolah sering kali tidak ditangani dengan baik.Menurut data 97,55% kejadian tidak dirawat dan akhirnya menyebabkan kecacatan. Dokter kecilsebagai kader kesehatan sekolah diharapkan dapat melakukan prosedur penanganan kegawatdaruratantrauma dental sebelum dirujuk ke tenaga medis profesional, sehingga diperlukan pelatihankegawatdaruratan bagi mereka. Tujuan: Untuk mengetahui pengaruh pelatihan dokter kecil dalampenanganan kedaruratan trauma dental dengan metode simulasi. Metode: Jenis penelitian ini adalahquasi experiment. Penelitian ini adalah eksperimetal semu dengan rancangan pre-test and post-testgroup. Subjek penelitian adalah 60 dokter kecil yang dibagi menjadi 2 kelompok; 30 dokter kecilkelompok metode simulasi, dan 30 dokter kecil kelompok metode demonstrasi. Analisis datamenggunakan uji T berpasangan. Hasil: Metode simulasi meningkatkan rata-rata pengetahuan dokterkecil sebesar 55,6%, sedangkan kelompok metode demonstrasi sebesar 44,6%. Hasil uji Tberpasangan pada perbandingan metode simulasi dan demonstrasi didapatkan nilai p=0,03 (pvalue0,05). Kesimpulan: Pelatihan penanganan kedaruratan trauma dental dengan metode simulasilebih efektif dibandingkan metode demonstrasi dalam meningkatkan pengetahuan dokter kecil.Kata Kunci: trauma dental, dokter kecil, metode simulasi
PENERAPAN AKUNTANSI PAJAK PERTAMBAHAN NILAI (PPN) PADA PT. BUANA EKA PRIMA
Nurul Qomariyah Syawalindah;
Agus Sumarnadi Nugroho;
Sri Wahyuni
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 13 No. 7 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa
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DOI: 10.8734/musytari.v13i7.9759
ABSTRACT Untuk mengetahui apakah Akuntansi Pajak Pertambahan Nilai Tahun 2022 pada PT. Buana Eka Prima patuh terhadap Undang-Undang Nomor 7 Tahun 2021, penelitian ini akan mengkaji Penerapan Akuntansi Pajak Pertambahan Nilai pada PT. Buana Eka Prima. Teknik yang digunakan Dengan memperoleh informasi yang diperlukan dari bisnis dan kemudian merangkumnya secara keseluruhan, penelitian ini menggunakan metodologi deskriptif kualitatif. Temuan penelitian ini menunjukkan bahwa PT. Buana Eka Prima menghitung Akuntansi Pajak Pertambahan Nilai dengan menggunakan teknik perhitungan PPN Masukan dikurangi PPN Keluaran sehingga total pajak yang harus dibayar dapat terlihat dengan jelas. PT. Buana Eka Prima dapat mengkreditkan seluruh PPN masukan dan tidak perlu melakukan koreksi fiskal. Dengan demikian, dapat dikatakan bahwa Penerapan Akuntansi Pajak Pertambahan Nilai oleh PT.Buana Eka Prima telah sesuai dengan Undang-Undang Nomor 7 Tahun 2021. Kata Kunci Keywords: Akuntansi Pajak Pertambahan Nilai, Pajak Masukan, Pajak Keluaran, Koreksi Fiskal ABSTRACT To find out whether the 2022 Value Added Tax Accounting at PT. Buana Eka Prima complies with Law Number 7 of 2021, this research will examine the Implementation of Value Added Tax Accounting at PT. Buana Eka Prima. Technique used By obtaining the necessary information from the business and then summarizing it as a whole, this research uses a qualitative descriptive methodology. The findings of this research indicate that PT. Buana Eka Prima calculates Value Added Tax Accounting using the Input VAT minus Output VAT calculation technique so that the total tax to be paid can be seen clearly. PT. Buana Eka Prima can credit all input VAT and does not need to make fiscal corrections. Thus, it can be said that the implementation of Value Added Tax Accounting by PT. Buana Eka Prima is in accordance with Law Number 7 of 2021. Keywords: Value Added Tax Accounting, Input Tax, Output Tax, Fiscal Correction
UTILIZATION OF WOOD WASTE AND REJECTED PALM OIL SEEDS FOR ROCKET STOVE FUEL AS AN ALTERNATIVE TO LPG GAS IN PETUK LITI VILLAGE, CENTRAL KALIMANTAN
Cassiophea, Lola;
Ni Putu Diah Agustin Permanasuri;
Danar Airangga Windra Gautama;
Ruslan;
Revianti Coenraad;
Tuah;
Mega Kurniawati;
Sri Wahyuni
BALANGA: Jurnal Pendidikan Teknologi dan Kejuruan Vol. 12 No. 2 (2024): Journal Balanga Edisi Juli-Desember 2024
Publisher : Jurusan Pendidikan Teknologi dan Kejuruan, FKIP, Universitas Palangkaraya
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DOI: 10.37304/balanga.v12i2.17027
This service activity aims to explore the potential for utilizing wood waste and rejected palm kernels as alternative fuel for rocket stoves in Petuk Liti Village, Pulang Pisau Regency, Central Kalimantan. The background to this research is the urgent need for alternative energy sources that are cheaper and environmentally friendly, considering the increasing price of LPG gas and the limited access of rural communities to reliable energy sources. Utilizing wood waste and rejected palm kernels as fuel not only offers an economical solution, but also helps in waste management and reducing carbon emissions, which is in line with sustainable development goals. This service involves several important stages, starting from collecting and processing raw materials, developing and testing stoves, as well as the economic and environmental benefits of using alternative fuels. It is hoped that this activity can be implemented more widely in other areas that have limited access to conventional energy, as well as supporting the government's efforts to achieve national energy security and reduce carbon emissions. The output target of this service is to make a significant contribution to the development of renewable energy technology based on local resources, as well as providing a more environmentally friendly and economical alternative for the people of Petuk Liti Village.
Authority, Subject and Object of the Dispute At the State Administrative Court (PTUN)
Sri Wahyuni;
Arif Wibowo
JUSTICES: Journal of Law Vol. 2 No. 1 (2023): Progressive and Critical Law Review
Publisher : Perkumpulan Dosen Fakultas Agama Islam Indramayu
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DOI: 10.58355/justices.v2i1.8
The State Administrative Court is established to anticipate the abuse of authority by the ruler and face conflicts of interest, disputes or disputes that may occur at any time between the community and state administrative agencies or officials. Therefore, this research is conducted to describe the authority, subject and object of dispute in the State Administrative Court using a library research or literature approach. Meanwhile, the approach method used is the normative juridical approach method or doctrinal legal research, which is a legal research whose data source comes from secondary data in the form of laws and regulations, books, and journals related to the focus of the problem. After discussing the existing problems, it can be concluded that the competence of the State Administrative Court includes absolute competence, namely the authority to adjudicate based on the object, material or subject matter of the dispute and the relative competence, namely the authority to adjudicate based on the region or jurisdiction. The object of disputes in the TUN Court is the TUN Decision except for TUN disputes within the TNI and other TUN disputes which according to the TUN Judicial Law are not the authority of the TUN Court where the exceptions are divided into 3 kinds of restrictions. i.e. direct, indirect and direct restrictions are temporary. Meanwhile, the ubjek of disputes in the TUN Court is a person or civil legal entity and a body or official of TUN.
Rules of Procedure for Deciding Disputes on the Constitutional Authority of State Institutions by the Constitutional Court
Sri Wahyuni
JUSTICES: Journal of Law Vol. 2 No. 2 (2023): Progressive and Critical Law Review
Publisher : Perkumpulan Dosen Fakultas Agama Islam Indramayu
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DOI: 10.58355/justices.v2i2.9
This study aims to describe one of the powers possessed by the Constitutional Court, namely resolving disputes over authority between state institutions. The type of research used is a type of library research (literature), with a normative juridical approach method or doctrinal legal research, namely legal research whose data sources come from secondary data in the form of laws and regulations, books, and journals related to the focus of the problem. Law No. 24 of 2003 on the Constitutional Court does not explain the details of the authority of the Constitutional Court . Therefore, the Court of Justice is empowered to form a regulation to support the smooth performance of its duties and authorities relating to the authority to decide disputes between state institutions. Based on this, PMK No. 08/PMK/2006 on Guidelines for Beracara in Disputes over the Constitutional Authority of State Institutions. When viewed in the formulation of the 1945 Constitution, the institutions that can be both petitioners and respondents in constitutional disputes of state institutions are state institutions whose authority is granted by the 1945 Constitution. The formulation of state institutions whose authority is granted by the 1945 Constitution gives rise to multiple interpretations, thus causing differences in the determination of which state institutions can be parties to the dispute. Regardless, however, determining which state institutions can be parties to constitutional disputes between state institutions remains with the Constitutional Court.
Budaya dan Kewarganegaraan : Identitas Ganda dalam Masyarakat Multikultural Indonesia
Ahmad Muhamad Mustain Nasoha;
Ashfiya Nur Atqiya;
Nur Zika Fauziah;
Rahmad Adi Nugroho;
Sri Wahyuni
Demokrasi: Jurnal Riset Ilmu Hukum, Sosial dan Politik Vol. 1 No. 4 (2024): Oktober : Demokrasi: Jurnal Riset Ilmu Hukum, Sosial dan Politik
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia
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DOI: 10.62383/demokrasi.v1i4.623
This study investigates the role of citizenship in the context of dual identity in Indonesia's multicultural society, as well as how Islamic law and national law interact with law enforcement. Due to the extraordinary cultural and religious diversity, Indonesia faces challenges in integrating the dual identities of its people. Cultural and religious identities often lead to conflicts among citizens governed by national law, especially when it comes to religious rules and Islamic law. How dual identity affects law enforcement in Indonesia is explored through qualitative research using descriptive-analytical techniques. Data was obtained through in-depth interviews with relevant individuals and analysis of national legal and religious documents. The research results indicate that although Law No. 12 of 2006 on Citizenship provides a legal basis for all citizens. In reality, Islamic law often plays a larger role in the lives of Muslim communities. The disagreement between religious law and national law causes chaos in law enforcement, especially regardingin heritance and family issues. In addition, this research examines the legal systems in other countries with multicultural populations, such as Malaysia, India, and Canada. These countries demonstrate similar issues in creating fair legal policies for multicultural societies. This research concludes that an inclusive approach must be used in the formulation of legal policies in Indonesia so that dual identities in society can be accepted by the state’s legal system, allowing.