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Dampak Perpajakan Penerapan Struktur Kontrak Terpisah pada Proyek Engineering, Procurement, and Construction di Indonesia Velix Setiawan Sirait; Suparji Suparji; Yusup Hidayat
UNES Law Review Vol. 6 No. 2 (2023): UNES LAW REVIEW (Desember 2023)
Publisher : LPPM Universitas Ekasakti Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i2.1359

Abstract

The implementation of split contract in Engineering, Procurement, and Construction (EPC) projects aims to distinguish between onshore contract or and offshore contract. Split contracts are divided into onshore contracts/domestic work contracts and offshore contracts/foreign work contracts. The application of a split contract structure in EPC projects has fundamental differences compared to the implementation of a single EPC project contract. The fundamental differences are related to taxation and exchange rate risks arising from the execution of the EPC contract itself. The implementation of a split contract structure in EPC projects in Indonesia is expected to be beneficial from the perspective of tax efficiency. The tax efficiency referred to is that onshore contractors performing work in Indonesia do not have to bear taxes on work carried out abroad. This is because the tax liability for offshore work will be borne by the employer. By taking advantage of import tax exemption rules, project owners gain tax efficiency. Split contracts (Split Contract) in EPC projects are not yet widely applied in Indonesia. Companies in Indonesia generally use a single contract structure in the implementation of EPC projects. Therefore, research is needed that discusses in detail the implementation of a split contract structure in EPC projects. This research will explore the correlation between the implementation of a split contract structure and the tax impacts on companies working on EPC projects in Indonesia. The research method used is the normative legal research method. The analysis presented in this research is based on Indonesian Tax Law, Customs and Excise Law, and other applicable legal instruments at present.
Pengaruh Lingkungan Keluarga dan Tipe Kepribadian Hippocrates terhadap Motivasi Belajar Avandri, Ahmad; Suparji, Suparji; Wardhono, Arie; Suhartini, Ratna
Journal of Education Research Vol. 4 No. 3 (2023)
Publisher : Perkumpulan Pengelola Jurnal PAUD Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37985/jer.v4i3.320

Abstract

Penelitian ini dilatarbelakangi terjadinya Covid sembilan belas yang mengakibatkan perubahan proses pembelajaran. Hasil wawancara dengan guru SMKN dua Surabaya menyebutkan bahwa perubahan proses pembelajaran ini mengakibatkan motivasi belajar siswa menjadi menurun, sehingga perlu dilakukan analisis untuk mengetahui faktor yang paling dominan dalam mempengaruhi motivasi belajar siswa. Penelitian ini bertujuan untuk menganalisis pengaruh lingkungan keluarga terhadap motivasi belajar siswa, dan pengaruh tipe kepribadian Hippocrates terhadap motivasi belajar siswa. Penelitian ini merupakan penelitian Ex post facto, yaitu penelitian hubungan sebab akibat tanpa memberi perlakuan kepada subjek penelitian. Penelitian ini dilakukan pada siswa kelas X Desain Pemodelan dan Informasi Bangunan di SMKN dua Surabaya, dengan sampel kelas X DPIB satu dan DPIB dua. Teknik pengambilan data berupa angket yang telah divalidasi oleh ahli. Teknik analisis data dengan analisis regresi linier berganda dan uji-t. Hasil penelitian menunjukkan bahwa : Lingkungan keluarga berpengaruh secara signifikan terhadap motivasi belajar siswa,  Tipe kepribadian Hippocrates-sanguinis tidak berpengaruh secara signifikan terhadap motivasi belajar siswa; dan tipe kepribadian Hippocrates-phlegmatis berpengaruh secara signifikan terhadap motivasi belajar siswa.  
Perjanjian Distributor dengan Pedagang Kelontong (Studi Kasus Perjanjian Distributor Pemasok Snack ke Pedagang Kelontong di Pasar Cipete Utara Jakarta Selatan) Rosid, Abdul; Suparji, Suparji; Fuad, Fokky
UNES Law Review Vol. 6 No. 4 (2024): UNES LAW REVIEW (Juni 2024)
Publisher : LPPM Universitas Ekasakti Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i4.2012

Abstract

Perjanjian merupakan suatu peristiwa di mana seorang berjanji kepada seorang lainnya atau di mana dua orang itu saling berjanji untuk melaksanakan suatu hal. Sebuah perikatan dapat menjadi undang-undang bagi para pihak yang melakukan perikatan tersebut apabila ada kata sepakat (Pasal 1338 KUHPer). Konsinyasi merupakan jenis pendistribusian produk maupun barang yang dikirim dari pihak pengirim atau produsen oleh supplier untuk dititip kepada pedagang yang memiliki outlet. Perjanjian konsinyasi disebut perjanjian tidak bernama (innominaat) yang merupakan perjanjian yang dikenal secara umum karena perjanjian ini tidak mempunyai nama secara khusus dalam KUHPer maupun KUHD. Perjanjian konsinyasi berlandaskan asas konsensualisme, pacta sunt servanda, serta itikad baik. Dalam pemenuhan hak dan kewajibannya dalam perjanjian harus didasari dari substansi perjanjian yang mereka sepakati. Oleh karena itu, penelitian ini bertujuan memecahkan masalah terkait Pengaturan hukum yang mengatur perjanjian terkait hak dan kewajiban antara pemasok snack dan pedagang kelontong dalam perjanjian distributor di Pasar Cipete Utara serta Pertanggungjawaban Hukumnya. Kerangka teori yang dugubakan dalam penelitian ini berlandaskan pada teori dan konsep perjanjian, seperti teori kesepakatan, hukum perjanjian, serta unsur-unsur yang harus dipenuhi dalam perjanjian yang dibuat. Penelitian ini menggunakan metode penelitian dengan pendekatan Social legal research yang memiliki sifat penelitian yang eksplanatoris dan bersumber pada yuridis normatif. Sehingga menghasilkan kesimpulan bahwa dalam melakukan perjanjian distributor, para pihak secara yuridis memiliki hak dan kewajiban mereka dalam memenuhi perjanjian yang diperjanjikan, serta para pihak bertanggungjawab penuh demi hukum dan perjanjian atas kesepakatan yang telah mereka buat dengan pemberian sanksi berupa denda atau ganti kerugian.
Legal Economic Politics in Eradicating Criminal Acts of Corruption in State-Owned Enterprises Firmansyah, Amir; Suparji, Suparji; Adji, Indriyanto Seno
Jurnal Cita Hukum Vol 12, No 3 (2024)
Publisher : Fakultas Syariah dan Hukum, UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/jch.v12i3.43850

Abstract

This paper analyses the function of State-Owned Enterprises (SOEs) in bolstering the national economy and the substantial obstacles they encounter in addressing corporate corruption.  State-owned enterprises serve a crucial role as primary agents of national development, especially in infrastructure, energy, and strategic sectors. Their dual role—catering to public and commercial interests—frequently subjects them to governance challenges and corruption vulnerabilities.  This research seeks to elucidate the operational dynamics of state-owned enterprises (SOEs) as primary stewards of the national economy, while concurrently examining their involvement in mitigating corporate criminal activities.  The study examines the utilisation of the business judgment rule to protect SOE directors from legal accountability concerning sound faith business judgments and the overarching legal-political backdrop influencing anti-corruption initiatives.  The study utilises a qualitative research method, incorporating a literature analysis and a legislative approach.  It examines diverse statutory rules and legal principles and records instances of corruption related to state-owned enterprises, utilising scholarly articles from the law, governance, and economics disciplines.  The findings indicate that while the business judgment rule offers essential protection for corporate decision-makers, inadequate internal controls, political meddling, and unclear legal obligations persist in obstructing efficient governance within state-owned enterprises (SOEs).  Moreover, the inconsistent implementation of anti-corruption policies diminishes their efficacy.  The report indicates that extensive reform is necessary to enhance legal responsibility, increase transparency, and professionalise the administration of state-owned enterprises.  Enhancing institutional control and maintaining regulatory compliance are essential measures to protect the strategic role of state-owned enterprises in fostering sustainable and corruption-free economic development.
Understanding AI Usage in Academics among Vocational High School Students Nanang Joko Sulistyono; Suparji, Suparji; Wiyanto, Theodorus; Suhartini , Ratna; Ilham, Ilham
West Science Interdisciplinary Studies Vol. 2 No. 10 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i10.1318

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The purpose of this study is to gauge the degree of knowledge that high school students pursuing vocational training have about using artificial intelligence in the classroom and to pinpoint the variables that impact that knowledge. As artificial intelligence (AI) permeates more and more industrial sectors, it is imperative that vocational high school students understand AI and be prepared for its future. Using a mixed-methods approach, this study included 500 Indonesian students enrolled in vocational high schools who represented a range of academic levels through qualitative interviews and quantitative surveys. The study's conclusions show that students at vocational high schools have differing levels of comprehension about artificial intelligence (AI), with a variety of factors like socioeconomic status, school curriculum, and access to technology playing a major influence. The research's ramifications include suggestions for creating more efficient.
The influence of entrepreneurial knowledge, practical work experience, and creativity on the entrepreneurial readiness of vocational school students Hidayatulloh, Muhammad Kris Yuan; Ekohariadi, Ekohariadi; Suparji, Suparji; Agung, Achmad Imam; Çobanoğlu, Ömer
International Journal of Education, Vocational and Social Science Vol. 3 No. 01 (2024): Pebruary, International Journal of Education, vocational and Social Science (I
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijevss.v3i01.674

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This study aims to determine the contribution of entrepreneurial knowledge, internship experience, and creativity to the entrepreneurial readiness of TGG Vocational School students in East Java. The research design uses a quantitative approach. The number of samples used is as many as 200 students. Data was collected by means of a questionnaire instrument. Data analysis consisted of descriptive, prerequisite test, and regression. The results showed: (1) the contribution of entrepreneurial knowledge to entrepreneurial readiness was 60.1%; (2) the contribution of internship experience to entrepreneurship readiness is 51.8%; (3) the contribution of creativity to entrepreneurship readiness is 51.7.7%; and (4) the contribution of entrepreneurial knowledge, internship experience, and creativity to entrepreneurship readiness simultaneously is 63.2%.
The Influence of Locus of Control and Internship Experience on the Work Readiness of Vocational Education Students Hidayatulloh, Muhammad Kris Yuan; Ekohariadi, Ekohariadi; Suparji, Suparji; Çobanoğlu, Ömer
International Journal of Education, Vocational and Social Science Vol. 3 No. 02 (2024): May, International Journal of Education, Vocational and Social Science( IJVESS
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijevss.v3i02.876

Abstract

This study aims to analyze: (1) the impact of locus of control on mechanical engineering students' willingness to work; (2) the impact of practical experience on the work willingness of mechanical engineering students; and (3) the simultaneous influence of locus of control and practical experience on the willingness to work of mechanical engineering students. This study uses ex post facto methods through a quantitative data approach using research question instruments distributed for vocational students. Data was obtained from 72 students as samples selected for analysis using regression. The results of this study found: (1) there is a positive effect between locus of control on students' willingness to work in mechanical engineering skills; (2) there is a positive effect between practical experience on students' willingness to work in mechanical engineering skills; and (3) there is a positive effect between locus of control and practical experience simultaneously on students' willingness to work in mechanical engineering competencies.
IMPLEMENTASI QUIZIZZ SEBAGAI MEDIA ASESMEN PADA MATA PELAJARAN DASAR KEJURUAN DI SMK Guntoro, Renita; Suparji, Suparji; Harimurti, Rina
JIPI (Jurnal Ilmiah Penelitian dan Pembelajaran Informatika) Vol 9, No 4 (2024)
Publisher : STKIP PGRI Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29100/jipi.v9i4.6730

Abstract

Penelitian ini bertujuan untuk menganalisis penggunaan Quizizz se-bagai media asesmen pada mata pelajaran Dasar Kejuruan Desain Pemodelan dan Informasi Bangunan (DK DPIB) di SMK Negeri 2 Bo-jonegoro. Quizizz dipilih karena sifat interaktifnya dan kemampuann-ya memberikan penilaian secara langsung, yang sesuai dengan kebu-tuhan peserta didik di SMK. Penelitian ini menggunakan pendekatan deskriptif kualitatif, dengan responden sebanyak 30 peserta didik kelas X. Data dikumpulkan melalui kuesioner dan dianalisis secara deskriptif. Hasil penelitian menunjukkan bahwa penggunaan Quizizz mampu meningkatkan motivasi belajar peserta didik, mempercepat proses penilaian, dan memberikan hasil yang lebih objektif dibandingkan dengan metode penilaian tradisional. Sebagian besar peserta didik tidak mengalami kendala dalam menggunakan aplikasi ini dan merasa diun-tungkan dengan umpan balik langsung. Selain itu, Quizizz dinilai lebih efisien dari segi waktu dan biaya. Namun, kendala seperti akses inter-net dan keterbatasan perangkat masih menjadi tantangan dalam im-plementasi. Secara keseluruhan, Quizizz efektif sebagai media asesmen yang dapat meningkatkan kualitas pembelajaran di SMK.
Implications of the Preseidential Threshold Based on the 1945 Constitutional Law Article 6A After the Enactment of Law Number 7 of 2017 (Concerning General Elections) Hilmawan, Fajrin; Suparji, Suparji; Hidayat, Yusup
Daengku: Journal of Humanities and Social Sciences Innovation Vol. 4 No. 3 (2024)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.daengku2546

Abstract

In essence, general elections or general elections are a means of democracy which is essentially to organize a state government by, from and for the people or in other words to realize sovereignty. Because basically, the constitution is an important document which contains basic regulations regarding the structure government, rights and obligations as well as limitations on state authority. This resulted in the euphoria of democracy and freedom that permeated all life nation and state so that it has an impact on efforts to make changes or changes to the constitution or the basis of state administration. Democracy is closely related with the principle of administering the rule of law on the grounds that in literacy democracy, general elections are one of the principles of the rule of law. This research is a normative juridical research method, research that uses regulations legislation, with a legal theory approach, so that it can help complete the writing of this research.
PENGARUH MODEL PEMBELAJARAN DIRECT INSTRUCTION BERBANTUAN MULTIMEDIA INTERAKTIF TERHADAP PEMAHAMAN KONSEP SISWA PADA ELEMEN GAMBAR TEKNIK SISWA KELAS X DPIB SMK 3 SURABAYA WARDANI, TUESDAY TRI; SUPARJI, SUPARJI; WIYONO, AGUS
LEARNING : Jurnal Inovasi Penelitian Pendidikan dan Pembelajaran Vol. 4 No. 4 (2024)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia (P4I)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/learning.v4i4.4209

Abstract

The purpose of this study is to analyze the influence of interactive multimedia-assisted direct instruction on students' understanding of concepts in the engineering drawing elements of class X DPIB SMK 3 Surabaya. In this study, the researcher uses an approach method or a type of quantitative research. The design used in this study was the Pre-test post-test control group design. The population in this study is all class X students at SMK 3 Surabaya which totals 100 students. The sample in this study was determined using the purposive sampling technique. Based on the sample selection technique, samples can be selected, namely classes X A and X B SMK 3 Surabaya. The data collection technique carried out is a test technique. The test instrument is in the form of an essay test question which is used to measure students' understanding of concepts. The data analysis techniques used are prerequisite tests consisting of normality and homogeneity tests and hypothesis tests consisting of T tests and linear regression analysis. The results of this study show that based on the results of the study, there is an influence of the interactive multimedia-assisted direct instruction model on students' understanding of concepts in the engineering drawing elements of students of class X DPIB SMK 3 Surabaya. This is evidenced by the average result of students during the pretest of 43 while during the posttest or after being given treatment using direct instruction assisted by interactive multimedia of 75. The results of the independent sample t-test showed that the Sig. value showed a result of 0.00 < 0.05 meaning that H0 was rejected, in other words that there was an initial mean difference between the experimental class and the control class. The results of the linear regression analysis test showed that the Sig value in the table was 0.001, meaning < 0.05 which means that there is an influence of direct instruction assisted by interactive multimedia on the understanding of mathematical concepts of students in class X DPIB SMK 3 Surabaya. It is expected to contribute to the use of varied models and the use of media in learning in accordance with technological developments so as to create fun and meaningful learning for students. ABSTRAKTujuan dari penelitian ini adalah menganalisis pengaruh direct instruction berbantuan multimedia interaktif terhadap pemahaman kosep siswa pada elemen gambar teknik kelas X DPIB SMK 3 Surabaya. Pada penelitian ini, peneliti menggunakan metode pendekatan atau tipe penelitian kuantitatif. Desain yang digunakan dalam penelitian ini Pre-test post-test control grup design. Populasi dalam penelitian ini adalah seluruh siswa kelas X di SMK 3 Surabaya yang berjumlah 100 siswa. Sampel dalam penelitian ini ditentukan dengan menggunakan teknik purposive sampling. Berdasarkan teknik pemilihan sampel, maka dapat dipilih sampel yaitu kelas X A dan X B SMK 3 Surabaya. Teknik pengumpulan data yang dilakukan adalah teknik tes. Instrumen tes berupa soal tes berbentuk essay yang digunakan untuk mengukur pemahaman konsep siswa. Teknik analisis data yang digunakan adalah uji prasyarat yang terdiri dari uji normalitas dan homogenitas serta uji hipotesis yang terdiri dari uji T dan analisis regresi linier. Hasil penelitian ini menunjukkan Berdasarkan hasil penelitian bahwa terdapat pengaruh model direct instruction berbantuan multimedia interaktif terhadap pemahaman konsep siswa pada elemen gambar teknik siswa kelas X DPIB SMK 3 Surabaya. Hal ini dibuktikan dengan hasil rata-rata siswa ketika pretest sebesar 43 sedangkan saat posttest atau setelah diberikan perlakuan menggunakan direct instruction berbantuan multimedia interaktif sebesar 75. Hasil independent sample t-test menunjukkan bahwa nilai Sig. menunjukkan hasil sebesar 0.00 < 0.05 artinya H0 ditolak, dengan kata lain bahwa terdapat perbedaan rata-rata awal antara kelas eksperimen dan kelas kontrol. Hasil dari uji analisis regresi linier menunjukkan nilai Sig pada tabel sebesar 0,001 artinya < 0,05 yang memiliki makna terdapat pengaruh direct instruction berbantuan multimedia interaktif terhadap pemahaman konsep matematis siswa kelas X DPIB SMK 3 Surabaya. diharapkan dapat memberikan kontribusi terhadap penggunaan model yang bervariatif serta penggunaan media dalam pembelajaran yang sesuai dengan perkembangan teknologi sehingga menciptakan pembelajaran yang menyenangkan dan bermakna bagi siswa.
Co-Authors Abdul Latif Abdul Rosid Achmad Imam Agung Acob, Joel Rey U. Agus Wiyono Ainil Ma’sura Aisyah Endah Palupi Akbar Pandu Pratamalistya Akhmad Ikraam Amir Firmansyah Anas Lutfi Anis Rifai Apriliawati, Anita Aria Yuditia Arie Wardhono Arief, Risca Aries Machmud Aries Prasetyo Aslam, Lera Kurniatul AVANDRI, AHMAD Caskiman Caskiman Çobanoğlu, Ömer Debby Rahmawati Dessy Kurnia Doni Septo Edy Sanyoto Ekohariadi Enisah, Enisah Farid Baskoro Febriana, Citra Nurwidya Febrianto, Ika Fiolentin, Enggar Fokky Fuad gani, vonny kartika Guntoro, Renita Haekal, Muhammad Husein Handayani, Tinuk Esti Hariyanto, Rohadi Hendrawati, Dian Herdiawan, Gilang Cahya Heru Santoso Wahito Nugroho Hidayati, Syariefah Hidayatulloh, Muhammad Kris Yuan Hilmawan, Fajrin Husain, Alwi I Ketut Gama I Wayan Mustika Ida Ayu Diah Kusuma Artha Ida Bagus Made Putra Mahendra Ilham Ilham Indriyanto Seno Adji Irfansyah, Ade Istiqomah Istiqomah Jatmiko Jatmiko Ketut Sudiantara Khairunnisa, Adriana Kulsum, Maria U. Kusnan Kusnan Lugina, Gira Lutfiyah Hidayati Machmud, Aris Maryani, Ai Melianawati, Lina Muhammad Abdul Roni Muhammad Husein Haekal Nana Usnawati Nanang Joko Sulistyono Nurwijayanti Nuryani Nuryani Pertiwi, Nabila Putri Pramanik, Yulia R. Puspasari Hartono, Berlian Rachmawati, Evi Rafqi Mizi Rahayu, Diah Viptara Dwi Rahayu, Teta Puji Ratna Suhartini Ridha Fauzy Rina Harimurti Rintowati, Ariani Roro Wanda Ayu D.A. Rusdianti, Alfi Rusfiantini, Rina Sadino Sadino Sadino, Sadino Sahrir Sillehu Sirait, Velix Setiawan Soeparno Soeparno Suartini, Suartini SUGENG HARIANTO Suhartini , Ratna Suharto, Agung Sumaningsih, Rahayu Sunarto Sunarto Suprapto Suprapto Surtinah, Nani Susanti, Evy Suwadi , Pujiyono Suwarno Imam Samsul Toscania, Annafis N. Tri Rijanto Velix Setiawan Sirait WARDANI, TUESDAY TRI Widiantoro, Oni Wijayanti, Suci Wiyanto, Theodorus Yusuf Hidayat Yusuf Hidayat Yusup Hidayat Yusup Hidayat