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All Journal Ekonomi dan Keuangan Jurnal IUS (Kajian Hukum dan Keadilan) Pembaharuan Hukum Jurnal Hukum Samudra Keadilan JURNAL PENDIDIKAN TAMBUSAI Awang Long Law Review Unes Law Review Jurnal Akta Yudisia LEGAL BRIEF Jurnal Hukum Lex Generalis JURNAL RECTUM: Tinjauan Yuridis Penanganan Tindak Pidana Jurnal Visi Eksakta Nommensen Journal of Legal Opinion Jurnal Hukum PATIK Jurnal Visi Pengabdian Kepada Masyarakat Journal of Social Research Journal of Legal and Cultural Analytics (JLCA) i-Latinnotary Journal: Internasional Journal of Latin Notary Journal of Law, Poliitic and Humanities Ndrumi : Jurnal Ilmu Pendidikan dan Humaniora Yuris: Journal of Court and Justice Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Golden Ratio of Data in Summary Journal Liaison Academia and Society JUDGE: Jurnal Hukum Innovative: Journal Of Social Science Research Neraca Manajemen, Akuntansi, dan Ekonomi Indonesian Journal of Law and Justice Journal of Law and Legal Reform Jurnal Kajian Ilmu Hukum International Journal of Law and Society Jurnal Ilmu Multidisiplin
Herlina Manullang
Universitas HKBP Nommensen
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UPAYA MENINGKATKAN MOTIVASI BELAJAR SISWA PADA MATERI KEBUTUHAN DASAR MANUSIA DENGAN MODEL PEMBELAJARAN DISCOVERY LEARNING DI SMAN I TUKKA Manullang, Herlina
Ndrumi : Jurnal Ilmu Pendidikan dan Humaniora Vol 7 No 1 (2024): Ndrumi : Jurnal Ilmu Pendidikan dan Humaniora
Publisher : LPPM Universitas Nias Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57094/ndrumi.v7i1.1514

Abstract

This study aims to investigate the learning motivation of students by applying the Discovery Learning model in class X1-IPS 2 at SMA Negeri 1 Tukka and to evaluate its enhancement. The research target is 25 students of grade XI IPS-2 at SMA Negeri 1 Tukka. The method employed is Classroom Action Research (CAR), comprising 2 cycles with 3 meetings each. Evaluation is conducted at the final meeting of each cycle. Results indicate an increase in student learning motivation from 40.67 before using Discovery Learning to 63.267 in cycle I and 75.33 in cycle II, with an increase of 13.79%. Student activity observation also shows improvement, from 60.14% to 68.88% in cycle I, and from 70.83% to 89.27% in cycle II, categorized as "very active". These findings indicate the effectiveness of the Discovery Learning model in enhancing students' learning motivation and engagement in the geography learning process.
IMPLEMENTATION OF NARCOTICS SPLITSING BY PUBLIC PROSECUTORS IN THE PROSECUTION PROCESS AS AN EFFORT TO EASE OF EVIDENCE Herlina Manullang; July Esther
Awang Long Law Review Vol. 4 No. 1 (2021): Awang Long Law Review
Publisher : Sekolah Tinggi Ilmu Hukum Awang Long

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (344.711 KB) | DOI: 10.56301/awl.v4i1.237

Abstract

Public Prosecutors often separate criminal case files (splitsing)for indictments with more than one perpetrator for general criminal cases or special crimes such as narcotics crimes. In the case of a criminal act that has been split, the defendants will testify to each other, whose positions are witnesses and defendants. In the implementation of this splitting implementation, it often violates the principles of fast, simple and low-cost justice and the principle of due process of law, but on the one hand this splitting also makes it easier for the Public Prosecutor to prove. The research method is Juridical Empirical, using primary data sources in the form of interviews and secondary data sources from literature, including books and court decisions. In the implementation of splitsing, the authority is fully in the hands of the Public Prosecutor. The separation of case files (splitsing) is not only based on the lack of evidence, but makes it easier for the Public Prosecutor to analyze a case file.
Mekanisme Pengelolaan Barang Bukti Narkoba Agar Tidak Mengalami Penyusutan Pada Saat Sidang Dipengadilan Simanullang, Witriana; Manullang, Herlina
Innovative: Journal Of Social Science Research Vol. 4 No. 6 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i6.16103

Abstract

Drug evidence management is an important part of the law enforcement process, as it aims to maintain the authenticity and integrity of the evidence. In this context, things like improper handling, inadequate storage, and the risk of loss or damage to evidence during the trial process are common causes of evidence shrinkage. The purpose of this study is to determine how the mechanism for managing drug evidence so that it does not shrink during the trial in court and what challenges are faced in managing drug evidence that can cause shrinkage, and how to solve them. The type of research used is normative research that examines the concept of law and legislation in Indonesia. how to solve them. The type of research used is normative research that examines the concept of law and legislation in Indonesian. The data used are secondary data, consisting of primary, secondary and tertiary legal materials. The methods used in this study include literature studies, interviews with authorities, and analysis of existing policies. Research shows that effective management requires a strict documentation system, intense supervision, and training for employees working in the management of evidence. Establishment of clear standard operating procedures (SOPs), increased collaboration between agencies, and use of information technology for tracking evidence. Based on the results of this study, it can be concluded that by using this method, the management of drug evidence is expected to be maintained and not damaged during the trial. In addition, with better regulation, drug evidence can be maintained properly until the trial stage. The result will be better law enforcement and better justice.
Kedudukan Jaksa Penuntut Umum Dalam Sistem Peradilan Pidana Simamora, Feri Sanro; Manullang, Herlina
Innovative: Journal Of Social Science Research Vol. 4 No. 6 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i6.16104

Abstract

The position of the Public Prosecutor in the criminal justice system is very important as a representative of the state in law enforcement. The main role of the Prosecutor is to prosecute criminal cases that occur, ensuring that justice is served and the public is protected from criminal acts. As the party responsible for the prosecution, the prosecutor plays a role in collecting evidence, preparing charges, and presenting arguments in court. In carrying out their duties, the Public Prosecutor must uphold the principles of justice, transparency and accountability. They have an obligation to not only pursue punishment for defendants, but also to protect individual rights and ensure that the judicial process is conducted fairly. This includes the obligation to objectively evaluate whether the available evidence is sufficient to prove the defendant's guilt. Prosecutors also play a role in the mediation process and settling cases outside of court, providing alternatives that can reduce the burden on the justice system. In this context, the position of prosecutors is very strategic, because they are between the public interest and the rights of the defendant. Therefore, Public Prosecutors must have high integrity, good analytical skills, and a deep understanding of the law to carry out this role effectively and be responsive to developing social dynamics. Through this position, the Public Prosecutor contributes to building public trust in the criminal justice system.
Criminal Law Policy In The Application of Restorative Justice Principles In Tax Criminal Investigations Sibarani, Andrew; Manullang, Herlina; Esther, July
Indonesian Journal of Law and Justice Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/ijlj.v2i2.3448

Abstract

Tax law is a powerful tool to force taxpayers to comply with their tax obligations. This research uses descriptive analysis that describes the applicable laws and regulations related to criminal law policies in the application of the principle of restorative justice in tax criminal investigations. The purpose of tax audit is as a law enforcement effort by the Directorate General of Taxes (DGT) against taxpayers in carrying out tax obligations, which is based on the ultimum remedium principle that prioritizes administrative sanctions before criminal sanctions. It is expected that the tax education initiative will be able to improve the quality and effectiveness of tax education activities.
The Role of Correctional Institutions In Empowering Prisoners For The Character of Prisoners Batubara, Falan; Manullang, Herlina; Esther, July
Indonesian Journal of Law and Justice Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/ijlj.v2i2.3449

Abstract

The purpose of this study is to explore the role of correctional institutions in shaping the character of prisoners. The concept of inmate development in correctional institutions is analyzed and a normative juridical approach is used to review and analyze laws and regulations related to the concept of inmate development in shaping their character. The results showed that there are still various obstacles to the successful implementation of an activity, the large number of prisoners makes the correctional institution over capacity where the capacity as of December 2023 should only be 1,200 people but there are 1,280 people in it so that there is an overcapacity of 6% things like this are the obstacles most often encountered against the success of empowerment in correctional institutions, besides that several obstacles are encountered to maximize coaching. The lack of budget in the process of fostering Wargabinaan often hinders the implementation of the coaching program, which causes prison officers to prepare funding efforts that can help the implementation by forming cooperatives among fellow prison officers, however, even that has not been able to meet the financing to the maximum so that the purpose of coaching is not maximally achieved. In an effort to empower prisoners, prison officers maximize prison officers in fostering prison officers with the aim that after the prisoner comes out / finishes serving his sentence, he can re-interact with the community.
KEBIJAKAN PEMERINTAH TERHADAP AKUNTASI PEMERINTAH Lusi, Maria Icinita; Manullang, Herlina; Abung, Anista Yasinta; Enriko, Yoseph Vitaliano Demelo
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 13 No. 11 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v13i11.10105

Abstract

Kebijakan pemerintah dalam bidang akuntansi pemerintah memainkan peran penting dalam mewujudkan tata kelola keuangan yang transparan, akuntabel, dan efisien. Kebijakan ini dirancang untuk menciptakan sistem pelaporan keuangan yang dapat diandalkan, sesuai dengan prinsip-prinsip akuntansi berbasis akrual atau kas yang diatur dalam standar akuntansi pemerintah. Tujuan dari penelitian in adalah menganalisis kebijakan akuntansi pemerintah daerah di Indonesia. Metode penelitian yang digunakan adalah studi literatur dengan pendekatan kualitatif. Sumber data diperoleh melalui penelusuran terhadap artikel-artikel yang berkaitan dengan kebijakan akuntansi yang dilakukan oleh pemerintah dalam menyusun laporan keuangan. Hasil penelitian menyatakan bahwa pemerintah daerah perlu menyusun laporan keuangan sesuai dengan Undang-Undang Nomor 17 Tahun 2003 yang mengacu pada Standar Akuntansi Pemerintahan (SAP). Sebagai turunan dari peraturan tersebut, pemerintah telah mengeluarkan Peraturan Pemerintah Nomor 24 Tahun 2005 yang diperbaharui dengan Peraturan Pemerintah Nomor 71 Tahun 2010 tentang SAP.
ANALISIS PENGARUH PENGGANGURAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR PT UNILEVER INDONESIA JAKARTA TIMUR Lusi, Maria Icinita; Manullang, Herlina; Abung, Anista Yasinta
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 13 No. 11 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v13i11.10106

Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh Pengangguran Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur PT.Unilever Indonesia Jakarta Timur. Fokus utama penelitian ini adalah untuk mengkaji bagaimana peran anggaran dalam perencanaan dan pengendalian biaya operasional dapat mempengaruhi kinerja keuangan perusahaan. Anggaran berfungsi sebagai alat perencanaan yang penting dalam mengalokasikan sumber daya secara efektif, serta sebagai instrumen pengendalian untuk memantau dan mengurangi pemborosan biaya. Metode yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan analisis regresi untuk menguji hubungan antara penganggaran dan kinerja keuangan yang diukur melalui rasio profitabilitas, likuiditas, dan efisiensi operasional. Hasil penelitian menunjukkan bahwa terdapat pengaruh positif yang signifikan antara penganggaran yang baik dalam perencanaan dan pengendalian biaya operasional dengan peningkatan kinerja keuangan perusahaan. Hal ini menunjukkan bahwa perusahaan manufaktur yang memiliki sistem penganggaran yang terstruktur dan diterapkan dengan baik cenderung lebih mampu mengelola biaya operasional secara efisien, yang pada gilirannya berkontribusi pada peningkatan kinerja keuangan mereka. Penelitian ini diharapkan dapat memberikan wawasan bagi manajemen perusahaan manufaktur untuk lebih optimal dalam menggunakan anggaran sebagai alat perencanaan dan pengendalian biaya untuk mencapai tujuan keuangan yang lebih baik.
Legal Reform of Corporate Criminal Liability Model in the National Criminal Code Herlina Manullang; Martono Anggusti; Debora; Binsar Manogu Tua
Journal of Law, Politic and Humanities Vol. 5 No. 2 (2024): (JLPH) Journal of Law, Politic and Humanities
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jlph.v5i2.1089

Abstract

The National Criminal Code's Criminal Law Reform governs criminal offences perpetrated by, for, and on behalf of the Corporation. Concerning Article 48 of the National Criminal Code, the framework of corporate criminal liability has embraced three models: the Corporation as maker and responsible entity, management as maker and responsible party, and the Corporation as both maker and accountable entity. Simultaneously, imposing fines, supplementary punishments, and sanctions within the National Criminal Code exemplifies utilitarian philosophy, integrating distributive and commutative justice. The practical perspective assesses punishment based on its advantages or utility; in this instance, the punishment aims to deter corporations from engaging in similar actions in the future
Legal Analysis of Crimes Committed Through Shell Companies and The Role of Prosecutors in Combating Such Crimes Hutabarat, Dwi Natalia Martama; Manullang, Herlina
Golden Ratio of Data in Summary Vol. 5 No. 1 (2025): November - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i1.824

Abstract

This paper aims to analyze the legal aspects related to crimes or violations committed by forming shell companies and the role of prosecutors in taking action against crimes committed through shell companies that have the potential to harm the State. Shell companies are often used as a tool to hide assets and commit various illegal acts such as tax evasion, money laundering and manipulation of financial statements. The existence of shell companies is a challenge for law enforcement agencies, especially for prosecutors, who play an important role in the investigation and prosecution process. Using the normative research method, this research analyzes the applicable laws and regulations, especially in Indonesia, and the steps taken by prosecutors in taking action against crimes or violations of the law committed through shell companies. The results of this study show that there is a legal vacuum in the supervision and prosecution of shell companies, which often operate across state jurisdictions, making investigation and prosecution difficult. The role of prosecutors is important to conduct in-depth investigations, collect evidence, and cooperate with other institutions to recover state losses. Therefore, stricter regulations and increased inter-agency coordination are needed to strengthen the role of prosecutors in combating shell company crime.
Co-Authors Abung, Anista Yasinta Adirman Adirman Aditya, Yudika andreas Parulian andreas simanjuntak Antoni Arapenta Sembiring Arismani August Silaen Aventif Harapan Hulu Ayu Lestari Tambunan Batubara, Falan Besty Habeahan Binsar Manogu Tua Br.Ginting, Vini Keysa Florentina Br.Ginting daniel sinurat Debora Debora Debora Debora, Debora Enriko, Yoseph Vitaliano Demelo Erita Wage Wati Sitohang Erita Wagewati Sitohang Erni Juniria Harefa Erwin Sinaga Esther, July Fajar sitorus Fernando, Zico Junius Gebi Vani Habeahan Gulo, Samuel Habeahan, Besty Harefa, Agusman Rudin Martin Harry Julius Pratama Manalu Hisar Siregar Hottua Pakpahan Hutabarat, Dwi Natalia Martama Idarniman Nduru Ismayani Ismayani Janpatar Simamora Janpatar Simamora Jekson Kipli Lumban Toruan Jinner Sidauruk Johan Silalahi junerlin manalu Jusnizar JUSNIZAR SINAGA Kartina Pakpahan Kasman Siburian Laia, Wilda Hilda Riska Laiya, Murni Hati Lusi, Maria Icinita magerbang silaban Mare, Eli Deden Simare Marthin Simangungsong Martono Anggusti Misdawati, Misdawati Misefa Harefa Nainggolan, Yedija Martua Nanang Nduru, Idarniman Nikolas F Sagala Nur, Asrul Ibrahim Ojak Nainggolan Olga Indah Suci Paidi Hidayat Panjaitan, Octasya Pondang Hasibuan Purba, Daniel Christopel Raja Luhut Gandamana Ranap Sitanggang raymon dart Pakpahan Roida Nababan Sagala, Hasiholan Sahat Benny Risman Girsang Samah, Eri Siagian, Nalom Siahaan, Eko Sibarani, Andrew Sihombing, Sherly Marlina Sihotang, Lesson Silalahi, Keisha Anakku Putri Simamora, Afric Simamora, Feri Sanro simanjuntak, Chintya Louisa Simanullang, Witriana Siringoringo, Ruhut Sitinjak, Tracy Abeliana Sumangat Salomo Sidauruk Sumangat Sidauruk Tambunan, Mika Thensia Teja Rinanda Tulus R.G Purba Willem Cahyadi Halawa yogi parsaoran sitompul