Articles
DINAMIKA PERKEMBANGAN HUKUM DALAM KEHIDUPAN BERMASYARAKAT
Leoni Ayu Pratiwi;
Elfrida Ratnawati
The Juris Vol. 7 No. 1 (2023): JURNAL ILMU HUKUM : THE JURIS
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat STIH Awang Long
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DOI: 10.56301/juris.v7i1.872
Community development (change) is usually identified with development. Generally people think that development is a neutral noun which means a word used to describe processes and efforts to improve economic, political, cultural life, community infrastructure, and so on. With such an understanding, development is equated with the word "social change". The law that develops in society is not a static law but a dynamic law. In fact, the legal system is not merely a set of static rules, but a reflection that is always changing from developments, especially the relationship between the diversity of social characteristics that live in society, both traditional and modern societies, both rapid changes and slow changes. In line with the notion that law is a reflection of the diversity of social characteristics, then there is no law that does not experience change and change is always a product of conflict.
PREDICTION OF FINANCIAL REPORTING FRAUD WITH CROWE’S FRAUD PENTAGON MODEL
Harti Budi Yanti;
Sekar Mayangsari;
Slamet Wiyono;
Ice Nasyrah Noor;
Melinda Siregar;
Intan Desiani
Media Riset Akuntansi, Auditing & Informasi Vol. 23 No. 1 (2023): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI
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DOI: 10.25105/mraai.v23i1.17293
This study aims to examine the factors that influence fraudulent financial statements using the Crowe's Pentagon model approach. There are five dimensions in this model including Pressure, Opportunity, Rationalization, competence and arrogance. Financial instability, and leverage, is a proxy for measuring the Pressure variable. Composition of Directors and Head of Internal Auditor turnover is a proxy for measuring the Opportunity variable. Restatement times of financial statements and Change in accounting policy, become a proxy for measuring the Rationalization variable. Undeclared Policies and Special purpose entities are proxies for measuring Competence variables. CEO arrogance is measured by the frequency of CEO photo views. The research sample is 115 firm year companies listed on the LQ 45 index with an observation period of 2017 to 2019. The results of the study prove that the head of internal audit turnover, Restatement times, Change in Accounting policy, Special purpose entities and also CEO Picture have a positive effect on financial fraud. statement.
PEMBAHARUAN HUKUM KEBERADAAN HUKUMAN MATI BAGI PELAKU KORUPSI
Zakiy Bima Kusuma Aliyan;
Elfrida Ratnawati Gultom
Journal Publicuho Vol. 6 No. 2 (2023): May - July - Journal Publicuho
Publisher : Halu Oleo University
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DOI: 10.35817/publicuho.v6i2.146
This paper raises the issue of the existence of the death penalty in the Law of the Republic of Indonesia No. 31 of 1999 in conjunction with Law No. 20 of 2001 concerning the Eradication of Corruption Crimes and the concept of the death penalty for perpetrators of corruption. The criminal act of corruption is classified as a special crime that needs to be dealt with firmly. Severe punishment is needed to limit this crime from becoming more rampant, such as the death penalty which is the most severe punishment in criminal law. This study discusses the implementation of the death penalty in Indonesia in accordance with the law and explains the threat of the death penalty in the Corruption Crime Act, especially in Article 2 paragraph (2). The research uses primary legal sources, secondary legal sources, and tertiary legal sources the data collection method used is document and legal research by conducting legal analysis of existing laws and regulations related to criminal penalties for criminal acts of corruption, also researching legal reforms in the new Criminal Code related to death penalty reform.
SOSIALISASI JARINGAN GAS PERKOTAAN BAGI MASYARAKAT
Arinda Ristawati;
Andry Prima;
Prayang Sunny Yulia;
Riskaviana Kurniawati;
Meldinar Riska Puspitosari;
Aqlyna Fattahanisa;
Puri Wijayanti;
Reza Aryanto
Jurnal Abdi Masyarakat Indonesia (JAMIN) Vol 5 No 1 (2023): JURNAL ABDI MASYARAKAT INDONESIA (JAMIN)
Publisher : Universitas Trisakti
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DOI: 10.25105/jamin.v5i1.15730
Socialization of the utilizations and advantages of city gas is a community service that aims to make people understand the growth of the urban gas distribution sector in Indonesia and provide information to the public about LPG substitute economic energy sources. Gas network for households means distributing gas through pipes to households. The limited availability of household gas in DKI Jakarta made this socialization theme raised. The location chosen is the Tanjung Gedong area, Tomang-sub distrct, Grogol Petamburan district, West Jakarta, which in this case, the area is a densely populated area, especially family settlements. The participants who took part in this community service were housewives.  The method used is to provide socialization about the urban gas network developed by the government for household gas purposes, the socialization is carried out online with the zoom facility and some others offline in the community while still using the existing health protocol. The result of this community service activity is that the public is able to recognize and understand the existence of a gas network whose infrastructure development is being developed by the government through PT PGN Tbk. This community service makes the community clearly aware of the flow in the “jargas†development program.
INNOVATIONS IN MSME DEVELOPMENT OF SMALL INDUSTRIAL PRODUCTS CERAMIC IN BANDAR DUA PIDIE JAYA REGENCY
Ismayli;
Fakhrurrazi;
Zulfikar
Jurnal PubBis Vol 7 No 2 (2023)
Publisher : stiatabalong.ac.id
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DOI: 10.35722/jurnalpubbis.v7i2.764
ABSTRACT The purpose of this study was to analyze the innovation of MSME development of ceramic small industrial products in Bandar Dua District, Pidie Jaya Regency. The population in this study were all small ceramic industries in Bandar Dua District, Pidie Jaya Regency, which consisted of 3 ceramic businesses, namely Various Work Enterprises, Cheap Raya Enterprises and Makmur Jaya Enterprises, which were studied with a workforce of 42 people. Data was collected using a questionnaire, data analysis uses a multiple linear regression model, with the independent variables of model innovation (X1) and shape/size innovation (X2), as well as the dependent variable of the ceramics industry (Y), with the following formula. The research results show that the relationship between the independent variables and the dependent variable is 69,7%. Meanwhile, to see the coefficient of Termination is 0.486 or (48.6%). This means that 46.6% has an influence between the model development innovation variable and size/shape development innovation on the UMKM Development variable, while the remaining (51.4%) is influenced by other variables not discussed in this study
Sistem Informasi UISI: PERFORMANCE ANALYSIS OF OFFICE EMPLOYEES IN PT PETRONIKA, GRESIK DISTRICT
Kharisma Rizqi Firmansyah;
Aditya Nugraha
Jurnal Teknologi dan Terapan Bisnis Vol. 5 No. 2 (2022): Vol 5 No 2 (2022): Jurnal Teknologi dan Terapan Bisnis
Publisher : Program Studi Teknologi Informasi
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Penelitian ini bertujuan untuk mengetahui kinerja pegawai kantor PT. Petronika selama 1 bulan. Penelitian ini menggunakan metode ms excel yang memfilter dan memberikan hasil akhir selama 1 bulan tersebutl. Sampel pada penelitian ini seluruh pegawai yang berjumlah 11 orang (total sampling). Nilai kinerja pegawai 65 dengan nilai terendah kinerja dan kinerja pegawai tertinggi 81. Faktor yang mempengaruhi kinerja pegawai PT. Petronika adalah faktor individu dan faktor organisasi. Faktor yang paling besar pengaruhnya terhadap kinerja pegawai PT. Petronika selama 1 bulan adalah di rata rata menengah kebawah. Hasil penelitian kinerja pegawai kantor PT. PEtronika selama 1 bulan berkinerja rendah. Peningkatan kualitas SDM akan meningkatkan kemampuan teknis pegawai dalam melaksanakan pekerjaan sehingga kinerja pegawai meningkat.
ANALISIS HUKUM TERHADAP ANAK DI BAWAH UMUR SEBAGAI SAKSI TINDAK PIDANA
Alamsyah podungge;
Elfrida Ratnawati Gultom
Jurnal Hukum Positum Vol. 7 No. 2 (2022): Jurnal Hukum Positum
Publisher : Prodi Magister Ilmu Hukum Fakultas Hukum Universitas Singaperbangsa Karawang
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DOI: 10.35706/positum.v7i2.9293
Tujuan penelitian ini adalah untuk mengetahui kedudukan hukum anak sebagai saksi dalam perkara tindak pidana dan Untuk mengetahui apakah Keterangan saksi anak dijadikan sebagai alat bukti oleh hakim dalam memutus perkara pidana. Metode peneltian yang digunakan oleh peneliti adalah metode Penelitian yuridis-normatif (normative legal research) dengan pendekatan undang-undang (statute approach) dan pendekatan konsep (conceptual approach). Sedangkan, tekhnik pengumpulan bahan hukum melalui studi kepustakaan (library research). Hasil penelitian ini menunjukkan bahwa: (1) Kedudukan anak sebagai saksi dalam perkara pidana telah diakui secara sah dalam KUHAP maupun UU SPPA namun tidak dapat diambil sumpah atau janji dalam memberikan keterangan, karena itu keterangan mereka hanya dipakai sebagai petunjuk atau tambahan alat bukti sah lainnya ataupun menambah keyakinan hakim. (2) Bentuk Perlindungan Hukum terhadap Anak sebagai Saksi dalam Perkara Pidana setidaknya memuat dua hal yang pertama, jaminan keselamatan, baik fisik, mental, maupun sosial dan kedua hak untuk mendapatkan pendampingan.
PENYELESAIAN KONFLIK STATUS HAK KAWASAN HUTAN ANTARA PETANI SAWIT DENGAN PERUM PERHUTANI DI DESA MUNGGU KABUPATEN BANGKA TENGAH
Erris Achmad Rizky;
Elfrida Ratnawati
JURNAL RECTUM: Tinjauan Yuridis Penanganan Tindak Pidana Vol 5 No 3 (2023): EDISI BULAN SEPTEMBER
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Darma Agung
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DOI: 10.46930/jurnalrectum.v5i3.3495
Indonesia adalah salah satu negara di Asia Tenggara yang memiliki hutan yang sangat luas, sehingga dari luasnya daerah tersebut dapat menimbulkan risiko konflik agraria yang tinggi. Adanya kebijakan dari era orde baru telah memunculkan perbedaan cara penguasaan dan menimbulkan konflik agraria yang sangat panjang. Terdapat kualifikasi jenis hak penguasaan kawasan hutan, yaitu: Hak Pengusahaan Hutan (HPH), Hak Guna Usaha (HGU), Hak Pengusahaan Hutan Tanaman Industri (HPHTI), Kontrak Karya Pertambangan, dan lain-lain. Salah satu daerah yang memiliki risiko konflik yang tinggi ada di wilayah Bangka Belitung, tepatnya di Desa Munggu Kabupaten Bangka Tengah. Mayoritas penduduk di desa tersebut berlatar belakang sebagai petani sawit. Desa itu ditempati bahkan sebelum Provinsi Bangka Belitung berdiri, yang ketika itu masih bergabung dengan Sumatera Selatan. Para penduduk mengklaim bahwa tanah yang mereka tempati adalah tanah adat dan merekalah yang mengelola sumber daya hutannya. Namun, pemerintah melalui PERHUTANI mengatakan bahwa tanah tersebut adalah tanah negara. Semenjak peristiwa itu terjadi sampai saat ini, antara para petani Desa Munggu dan pemerintah masih belum menemukan titik temu, sehingga melalui Kepala Desa Munggu, berusaha mengadakan audiensi dan mediasi kepada PERHUTANI, bahwa tanah yang dikelola oleh para penduduk tersebut merupakan sumber dari mata pencarian mereka. Untuk itu perlu dilakukan kajian lebih dalam bagaimana mekanisme penyelesaian alas hak para petani, karena hal ini berkaitan erat dengan kondisi ekonomi mereka.
Surgical management of preauricular based on plastic-reconstructive algorithm
Dini Widiarni Widodo;
Hemastia Manuhara Harba'i
Oto Rhino Laryngologica Indonesiana Vol. 49 No. 1 (2019): Volume 49, No. 1 January-June 2019
Publisher : PERHATI-KL
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DOI: 10.32637/orli.v49i1.271
Background: Preauricular fistula is a congenital malformation of the six auditory hillocks during the development of auricle, when an imperfect fusion of the first arch tuberculum to other tuberculums occurred and generated a tract. It is characterized by a nodule or a dent located adjacent to the external ear. An infection will create a swollen area in front of ear auricles with pain and suppuration. Fistula extirpation should be carried out after the acute infection subsides. Purpose: To evaluate surgery techniques with the lowest complication and recurrence rate. Case report: Reporting 4 surgical cases of prearicular fistula treated by Plastic-Reconstructive ENT Head and Neck surgery, among 26 cases of preauricular fistula diagnosed between 2015 to 2017 in Cipto Mangunkusumo General Hospital. Methods: Searching literature through Pubmed, Wiley, Proquest and Google Schoolar with keywords of “Preauricular fistula AND surgical treatment”. Further selection through clinical questions. Results: One journal presented a systematic review on the surgical outcome of preauricular sinus excision techniques. Reporting 4 cases treated by plastic-reconstructive surgery based on the systematic review above mentioned. Conclusion: The supra auricular approach could be recommended as a good technique for preauricular fistula, in particular for the infected and/or the recurrent cases. Latar belakang: Fistel preaurikula adalah suatu kelainan malformasi kongenital, dimana tuberkulum arkus brakialis pertama tidak menyatu dengan tuberkulum lainnya, sehingga terbentuk sebuah traktus (saluran). Fistel preaurikula ditandai oleh adanya nodul atau cekungan yang tampak di dekat telinga luar. Bila terjadi infeksi biasanya menyebabkan daerah di depan daun telinga bengkak dan nyeri, serta bernanah. Ekstirpasi fistel sebaiknya dilakukan setelah infeksi akut mereda. Tujuan: Mengevaluasi teknik bedah dengan tingkat komplikasi dan kekambuhan terendah. Laporan kasus: Dilaporkan 4 kasus fistel preaurikula yang ditatalaksana oleh bedah THT-KL plastik-rekonstruksi, dari sejumlah 26 kasus yang datang berobat di RSUPN Cipto Mangunkusumo, antara Januari 2015 dan April 2017. Metode: Penelitian literatur melalui Pubmed, Wiley, Proquest, dan Google Schoolar dengan kata kunci “Preauricular fistula AND surgery treatment”. Seleksi literatur lebih lanjut melalui pertanyaan klinis. Hasil: Didapati 1 jurnal yang menyajikan hasil operasi dari teknik bedah eksisi sinus preaurikular secara systematic review. Dilaporkan 4 kasus yang ditatalaksana dengan bedah plastik-rekonstruksi berdasarkan systematic review tersebut di atas. Kesimpulan: Pendekatan supra aurikula dapat direkomendasikan sebagai teknik bedah yang baik untuk penatalaksanaan fistel preaurikular, khususnya yang terinfeksi dan/atau berulang.
Pemeriksaan Otoacoustic Emission (OAE) untuk menilai keberhasilan terapi metilprednisolon
Brastho Bramantyo;
Jenny Bashiruddin;
Widayat Alviandi;
Risdawati Risdawati
Oto Rhino Laryngologica Indonesiana Vol. 49 No. 1 (2019): Volume 49, No. 1 January-June 2019
Publisher : PERHATI-KL
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DOI: 10.32637/orli.v49i1.285
Latar belakang: Penatalaksanaan tuli mendadak menggunakan steroid sebagai terapi utama merupakan hasil konsensus terapi tuli mendadak tahun 2010 di Madrid-Spanyol dan Cochrane systematic review tahun 2009, yang saat ini diterapkan di Divisi Neurotologi Departemen Telinga Hidung Tenggorok-Kepala Leher Rumah Sakit Cipto Mangunkusumo. Evaluasi hasil pengobatan dilakukan dengan pemeriksaan audiometri dan Distortion Product Otoacoustic Emission (DPOAE). Pasien yang mengalami kesembuhan akan memperlihatkan peningkatan ambang dengar dan nilai Signal to Noise Ratio (SNR) emisi otoakustik. Tujuan: Mengevaluasi hasil terapi metilprednisolon dosis terbaru pada tuli mendadak dengan pemeriksaan DPOAE dan audiometri nada murni. Metode: Penelitian ini menggunakan desain pre dan post eksperimental. Diberikan terapi metilprednisolon 1 mg/kgBB dengan tapering off 20 mg setiap 5 hari. Dilakukan pemeriksaan DPOAE dan audiometri sebelum dan setelah terapi. Hasil: Total sampel yang diolah adalah 22 subjek. Penelitian ini mendapatkan perubahan yang bermakna nilai audiometri nada murni sebelum dan sesudah terapi pada semua frekuensi. Nilai SNR pada OAE sebelum dan setelah terapi rata-rata mengalami perubahan nilai pass, dengan perubahan nilai SNR pass terbanyak adalah pada frekuensi 8000 Hz (6 subjek). Tingkat perubahan ambang dengar sesudah terapi yang mengalami perbaikan paling banyak pada frekuensi 2000 Hz, 3000 Hz, 6000 Hz dengan masing-masing 16 subjek. Perbaikan emisi terjadi lebih awal dibandingkan perbaikan ambang dengar. Kesimpulan: Pada penelitian ini terdapat perubahan bermakna nilai audiometri, dan nilai DPOAE. Didapatkan hubungan bermakna perubahan SNR pada OAE dengan tingkat perubahan ambang dengar frekuensi 8000 Hz dan 10.000 Hz, setelah pengobatan metilprednisolon sesuai protokol penelitian ini. Background: Methylprednisolone as a drug of choice in sudden deafness was consented in Madrid, Spain 2010 and in Cochrane systematic review in 2009, and already applied in Neurotology Division, ENT Department Cipto Mangunkusumo Hospital. Sudden deafness treatment evaluation conducted by audiometry and Distortion Product Otoacoustic Emission (DPOAE) examinations. Hearing recovery could be assessed from the improvement of hearing threshold and Signal to Noise Ratio (SNR) of otoacoustic emission (OAE). Objective: To evaluate the current dose of methylprednisolone therapy for sudden deafness, by DPOAE and pure tone audiometry. Methods: This was a pre-post experimental study using methylprednisolone 1 mg/kg body weight tapered off 20 mg in every 5 days. DPOAE and audiometry examination were conducted pre and post therapy. Result: Total sample were 22 subjects. Significant improvement was seen in overall frequencies of audiometry examination. Pass result in SNR of OAE showed remarkable improvement in 8000 Hz (6 subjects). The level of pure tone threshold mainly increased in frequencies of 2000 Hz, 3000 Hz, and 6000 Hz, each 16 subjects. Improvement of the emision level occurred earlier than the hearing threshold. Conclusion: This study revealed significant improvement of audiometry threshold and OAE level. Significant correlation was found between SNR of OAE improvement with increased pure tone level in 8000 Hz and 10.000 Hz after methylprednisolone therapy according to the protocol of this study.