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The Influence of Leadership Style on Employee Work Spirit at the Tuweley Village Office, Tolitoli Regency Rukmini, Rukmini; M. Morad, Ayuwandira; Yanto, Edi
International Journal of Economic Entrepreneurship and Business Management Vol 2, No 1 (2025): International Journal of Economic Entrepreneurship and Business Management
Publisher : STIE Mujahidin Tolitoli Development Economics Study Program

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Abstract

This research aims to influence leadership style on employee morale at the Tuweley Village Office, Tolitoli Regency. This research uses a quantitative design, the data source is in the form of primary data, namely data obtained through observations, interviews, documentation and questionnaires related to this research. Simple linear regression analysis method, t test, and coefficient of determination. Based on research results which show that there is an influence of Leadership Style on Employee Work Spirit at the Tuweley Village Office, Tolitoli Regency. This can be proven from the results of the simple linear regression equation variable Y = 22.791 + 0.376 X and the constant of 22.791 is the value of the Employee Work Spirit variable when the Leadership Force variable is zero, then the Work Spirit value increases by 0.376. In the hypothesis test (test) there was a level of significance of the Leadership Style variable for Employee Work Spirit, namely that it was obtained thitung table or 4,983 1,697 and tsig 5% or 0,000 0.05 which showed that Leadership Style had a positive and significant effect on Employee Work Spirit at the Tuweley Village Office, Tolitoli Regency and its influence was categorized as very strong.
Contribution Of Regional Taxes And Regional Levies To Regional Original Income In Buol District Syafrudin, Febriani; Naharudin, Andi; Fathur, Alfansyah; Yanto, Edi
International Journal of Economic Entrepreneurship and Business Management Vol 1, No 1 (2024): International Journal of Economic Entrepreneurship and Business Management
Publisher : STIE Mujahidin Tolitoli Development Economics Study Program

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Abstract

This research aims to determine the contribution of regional taxes and regional levies to original regional income in Buol Regency. This research uses quantitative research. The data source is secondary data, namely data obtained through observation, interviews and documentation related to this research. The data analysis method used is Growth Rate Analysis. Based on the research results, it was concluded that according to the data obtained, the contribution of regional tax revenues increased in 2019 and 2021, while in 2018, 2020 and 2022 there were symptoms of fluctuation in each type of tax. Then the contribution of Regional Levies experiences fluctuating changes every year. Therefore, regional tax revenues contribute to original regional income, while regional levies contribute less to original regional income.
Legal Reasoning of a Judge’s Dissenting Opinion in the Decision of the Constitutional Court No. 1/PUU-VIII/2010 Against the Judicial Review of Law No. 3 of 1997 on Juvenile Courts Haq, Hilman Syahrial; Pradnyawan, Sofyan Wimbo Agung; Rachman, M Taufik; Yanto, Edi; Dewi, Anies Prima; Sybelle, Jan Alizea
Jurnal Jurisprudence Vol. 12, No. 2, December 2022
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jurisprudence.v12i2.1309

Abstract

ABSTRACT Purpose of the study: This paper aims to analyze the judicial considerations of the dissenting opinion of Constitutional Court judge member Akil Mochtar on Constitutional Court No. 1/PUU-VIII/2010 Against the Judicial Review of Law No. 3 of 1997 on Juvenile Courts. Methodology: This normative research was based on literary sources. It aimed to discuss the problems that have been formulated to then obtain the expected results. To maximize discussion, this study uses a statute approach and other concepts obtained from literary sources.  Results: The dissenting opinion conveyed by judge member Akil Mochtar only discussed the law as a written rule in the application of the law. Meanwhile, the Constitutional Court attempted to find substance in the Constitutional Court's decision. People's need for justice encourages constitutional judges as law enforcers to make various breakthroughs considering that the Constitutional Court's decisions are final and binding and have a general influence on the legal system. Observing the age range of children in Law No. 3 of 1997, which is between 8 and 18 years, legal provisions indirectly consider children in that age range to be able to commit criminal acts so that they can be sentenced like adults. In human development, a person of 8 years is still said to be immature (minderjarig) or still unable to be responsible. They have imperfect knowledge of the causes and consequences of their actions committed. Mistakes and wrongdoing should be considered child delinquency rather than a crime. Applications of this study: This paper can be applied by the Constitutional Court to make betterment to laws that are proposed for review by attempting to find the legal substance. Novelty/ Originality of this study: No previous researchers have studied the dissenting opinion in this decision  Keywords: Constitutional Court, Juvenile Court, dissenting opinion, judicial review, legal reasoning.  ABSTRAK  Tujuan: Tulisan ini bertujuan untuk menganalisis pertimbangan yuridis atas dissenting opinion anggota hakim Mahkamah Konstitusi Akil Mochtar tentang Mahkamah Konstitusi No. 1/PUU-VIII/2010 Terhadap Uji Materi Undang-Undang No. 3 Tahun 1997 tentang Peradilan Anak .  Metodologi: Penelitian normatif ini didasarkan pada sumber literatur. Hal ini bertujuan untuk membahas masalah yang telah dirumuskan untuk kemudian memperoleh hasil yang diharapkan. Untuk memaksimalkan pembahasan, kajian ini menggunakan pendekatan undang-undang dan konsep lain yang diperoleh dari sumber normative.  Hasil: Dissenting opinion yang disampaikan oleh anggota hakim Akil Mochtar hanya membahas undang-undang sebagai aturan tertulis dalam penerapan undang-undang. Sementara itu, Mahkamah Konstitusi berupaya mencari substansi dalam putusan Mahkamah Konstitusi tersebut. Kebutuhan masyarakat akan keadilan mendorong hakim konstitusi sebagai penegak hukum melakukan berbagai terobosan mengingat putusan MK bersifat final dan mengikat serta berpengaruh secara umum terhadap sistem hukum. Mencermati rentang usia anak dalam UU No. 3 Tahun 1997, yaitu antara 8 hingga 18 tahun, ketentuan hukum secara tidak langsung menganggap anak dalam rentang usia tersebut dapat melakukan tindak pidana sehingga dapat dipidana seperti orang dewasa. Dalam perkembangan manusia, seseorang yang berumur 8 tahun masih dikatakan belum dewasa atau masih belum mampu bertanggung jawab. Mereka memiliki pengetahuan yang tidak sempurna tentang sebab dan akibat dari tindakan yang mereka lakukan. Kesalahan harus dianggap sebagai kenakalan anak daripada kejahatan.  Kegunaan: Kajian ini dapat digunakan oleh Mahkamah Konstitusi untuk melakukan perbaikan terhadap undang-undang yang diajukan untuk diuji dengan mencoba menemukan substansi hukumnya.  Kebaruan/ Orisinalitas: Belum ada penelitian sebelumnya yang mempelajari dissenting opinion dalam putusan ini  Kata Kunci: Mahkamah Konstitusi, Pengadilan Anak, Dissenting Opinion, Peninjauan Kembali, Penalaran Hukum
Analisis Anggaran Kas Dalam Meningkatkan Likuiditas Dan Profitabilitas Pada Perusahaan PT. Wilmar Cahaya Indonesia Tbk. Periode 2017-2022 yanto, edi; U. Yusuf, Annisarahmawati; Elvirah Salviah
Jurnal Actual Organization Of Economic Vol. 5 No. 01 (2024): Jurnal Actual Organization Of Economic (JAGO-E)
Publisher : LPPM STIE Mujahidin

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Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis anggaran kas dalam meningkatkan likuidits dan profitabilitas. Jenis penelitian ini deskriptif kuantitatif dan sumber data dalam penelitian ini menggunakan data sekunder yaitu berupa data yang di peroleh melalui dokumentasi berupa laporan keuangan yang berkaitan dengan penelitian ini. Teknik analisis data yang digunakan adalah anggaran kas, likuiditas dan profitabilitas. Hasil penelitian menunjukkan bahwa likuiditas pada tahun 2017 sampai dengan 2021 cenderung berfluktuasi dan perusahaan tidak dalam kondisi baik (likuid) dan profitabilitas pada tahun 2017 sampai dengan 2021 cenderung berfluktuasi sebab laba yang dihasilkan tidak stabil setiap tahunnya.
Pengaruh Perputaran Kas dan Perputaran Piutang Terhadap Return On Asset Pada Perusahaan Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia Periode 2017-2020 Nurfitriana; Yanto, Edi; Aprilia, Anita
Jurnal Simki Economic Vol 4 No 1 (2021): Volume 4 Nomor 1 Tahun 2021
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v4i1.92

Abstract

This type of research uses a quantitative descriptive approach to answer problems related to the effect of cash turnover and receivables turnover on return on assets in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020. Through the results of statistical tests with the help of SPSS software, it was found that: (1) The cash turnover variable had a significant level of 0.039 > 0.05 and a tcount value of -2.107. of 1.67022 so that it can be obtained that tcount < ttable (-2.107 < 1.67022) then this indicates that cash turnover partially has a negative and significant effect on Return On Assets; (2) The receivable turnover variable has a significant level of 0.004 <0.05 and a tcount of -3.025. To find the ttable, it was tested at a significance level of 0.05 with df = 61, then obtained a ttable of 1.67022, so that it can be obtained that tcount < ttable (-3.025 < 1.67022) then this indicates that accounts receivable turnover partially has a negative and significant effect on Return On Assets; (3) the variables of cash turnover and accounts receivable turnover have a positive and significant effect on Return On Assets with a significance value of 0.03 > 0.05.