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All Journal Prosiding Seminar Nasional INDOCOMPAC Primanomics : Jurnal Ekonomi & Bisnis Jurnal ULTIMA Accounting JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Analisa Akuntansi dan Perpajakan Jurnal Aplikasi Akuntansi Journal of Business and Applied Management Indonesian Journal of Accounting and Governance Dinasti International Journal of Management Science Jurnal Akuntansi Bisnis Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pengabdian dan Kewirausahaan JURNAL LENTERA AKUNTANSI Jurnal Administrasi Kantor Journal of Accounting and Finance Management (JAFM) Journal of Law, Poliitic and Humanities Media Ilmiah Akuntansi Eastasouth Journal of Effective Community Services The Es Accounting and Finance Jurnal Penelitian Akuntansi Equity Indonesian Journal of Accounting and Governance Proceedings Law, Accounting, Business, Economics and Language (LABEL)
Yohanes Mardinata Rusli, Yohanes Mardinata
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Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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DETERMINAN TAX COMPLIANCE WAJIB PAJAK UMKM DI TEMPAT WISATA SE-JABODETABEK: TAX MORAL SEBAGAI PEMODERASI Yohanes Mardinata Rusli; Indra Hastuti; Aris Prio Agus Santoso
Proceedings Law, Accounting, Business, Economics and Language Vol. 1 No. 1 (2024): Optimalisasi Peluang Bisnis Pariwisata Indonesia Berdaya Saing Global
Publisher : Universitas Duta Bangsa Surakarta

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Abstract

Perlindungan bagi korban kekerasan seksual khusunya pada anak suatu hal yangpenting dijelaskan pada Undang-Undang Nomor 35 Tahun 2014 tentangPerlindungan Anak pada Pasal 1 Ayat 2 menyatakan perlindungan anak adalahsegala kegiatan untuk menjamin dan melindungi anak dan haknya agar dapat hidup,tumbuh, berkembang, dan berpartisipasi secara optimal sesuai dengan harkat danmartabat kemanusiaan, serta mendapat perlindungan dari kekerasan dandiskriminasi. Memberikan perlindungan bagi anak khususnya korban kekerasanseksual lebih efisien apabila di suatu daerah membuat peraturan yang lebih spesifikterkait dengan perlindungan bagi anak. Tetapi dilapangan kasus kekerasan seksualpada anak masih terus terjadi. Tujuan penelitian ini adalah untuk mengetahuiImplementasi Peraturan Daerah Kota Surakarta Nomor 10 Tahun 2023 TentangPerlindungan Anak Terhadap Korban Kekerasan Seksual serta hambatan yang yangdialami dalam memberikan perlindungan dan hak anak korban kekerasan seksual.Adapun metode yang digunakan adalah metode dekskriftif dengan analisis datakualitatif . hasil penelitian ini menunjukkan bahwa implementasi Peraturan DaerahKota Surakarta Nomor 10 Tahun 2023 belum berjalan dengan efektif dikarenakanfaktor Sumber daya manusia, finansial, komunikasi, struktur birokrasi,dan disposisidari beberapa faktor tersebut masih ada kendala. Perlindungan secara preventifdengan mendirikan rumah aman, taman cerdas, sekolah ramah anak dan sekaligussosialisasi ke masyarakat dan anak. Upaya represif dilakukan dengan penanganankasus mulai memberikan layanan psikologi, layanan pskiater sampai menjembatanidalam proses pengadilan dan reintegrasi sosial.
Factors Influencing Investor Responses to Earnings Related Announcements in The Pandemic Era of Covid-19 Yohanes Mardinata Rusli; Kandi Sofia Senastri Dahlan; Eka Dian Rani; David Harianto
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 3 (2023): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i3.1985

Abstract

This study aims to examine the Effect of Growth Opportunities on Earning Related Announcements. The effect of Debt Policy on ERC (Earnings Response Coefficient) and the effect of Company Size on ERC (Earnings Response Coefficient) is the role of the company's reputation as a moderator between the Effect of Growth Opportunities on Profit-Related Announcements. there is a role for the company's reputation as a moderator between the effect of debt policy on the ERC (Earnings Response Coefficient) and the role of the company's reputation as a moderator between the effect of company size on the ERC (Earnings Response Coefficient). by using multiple regression analysis. The researcher concludes that there is an influence of growth opportunities and corporate size on the earnings response coefficient. but the debt policy has no effect on the earnings response coefficient. then there is the role of corporate reputation as a moderator of the influence of growth opportunities and corporate size on earnings response coefficient but there is no role of corporate reputation as a moderation of the effect of debt policy on earnings response coefficient.
Co-Authors Albertha Cristy Aprilliani, Jessica Ardillah, Kenny Ardillah, Kenny Aris Prio Agus Santoso Asih, Yuli Chiputri, Helen Daniel Wijaya David Harianto David Harianto Eka Dian Rani Eka Dian Rani Fransiska Fransiska Hakki, Tandry Whittleliang Indra Hastuti Irwan Jetro Sihombing Kandi Sofia Senastri Dahlan Kandi Sofia Senastri Dahlan Koe Ketty Muhamad Habib Nainggolan, Piter Pangestu, Juan Carlos Parlindungan Banjarnahor Phebyana Margaretha Piter Nainggolan Prasetyo, Aries Heru Saragih, Rio Lambardo Surjadi, Merna Whittleliang Hakki, Tandry