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All Journal Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan Jurnal Riset Manajemen, Bisnis, Akuntansi dan Ekonomi (JAMBAK) Nusantara: Journal Of Law Studies Jurnal Terekam Jejak (JTJ)
Ahmad Rozali Ahmad Rozali
Fakultas Ilmu Sosial dan Politik Universitas Sebelas Maret (UNS)
Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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ANALISIS USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) TERHADAP PENYERAPAN TENAGA KERJA DI INDONESIA Roswita Hafni; Ahmad Rozali
Ekonomikawan: Jurnal Ilmu Ekonomi dan Studi Pembangunan Vol 15, No 2 (2015)
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (235.24 KB) | DOI: 10.30596/ekonomikawan.v15i2.1034

Abstract

Keberhasilan pembangunan identik dengan terciptanya laju pertumbuhan perekonomian dan penyerapan tenaga kerja yang tinggi, salah satu sektor riil yang dapat mengurangi tingkat pengangguran adalah Usaha Mikro, Kecil, dan Menengah (UMKM), dimana alat yang digunakan sebagai motor penggeraknya adalah orang-orang yang bekerja di perkotaan maupun pedesaan dalam ruang lingkup usaha kecil maupun menengah. UMKM mempunyai peranan strategis dalam pembangunan ekonomi nasional, terbukti pada waktu bangsa Indonesia mengalami krisis yang terjadi beberapa waktu lalu, Usaha Mikro Kecil dan Menengah (UMKM) lebih tangguh dalam menghadapi realita tersebut, sedangkan usaha yang berskala besar mengalami stagnasi bahkan berhenti aktifitasnya.Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kualitatif deskriptif, dengan demikian apa yang dimaksud dalam penelitian ini adalah untuk mendeskripsikan data secara objektif terhadap kondisi yang ada, perkembangan usaha miko kecil menengah dan perkembangan dalam penyerapan tenaga kerja semuanya terangkum dalam fokus penelitian, yaitu perkembangan sektor UMKM dalam perekonomian Indonesia serta karakteristik ketenagakerjaan dan peran UMKM dalam penyerapan tenaga kerja.Hasil penelitian menunjukkan bahwa peran UMKM dalam penyerapan tenaga kerja sangatlah besar, karena dapat dilihat dari perkembangan UMKM yang terus menerus mengalami peningkatan yang cukup signifikan, hal tersebut juga akan mempengaruhi tingkat penyerapan tenaga kerja. Berdasarkan penelitian ini, dapat disarankan agar dilakukan penelitian lebih lanjut mengenai peran UMKM terhadap penyerapan tenaga kerja. Kata Kunci : UMKM, penyerapan tenaga kerja
ANALISIS RASIO SOLVABILITAS UNTUK MENILAI KINERJA KEUANGAN PADA KOPERASI PEGAWAI BANK TABUNGAN NEGARA CIREBON Yeyen Parlina; Ahmad Rozali
Jurnal Riset Manajemen, Bisnis, Akuntansi dan Ekonomi Vol 1 No 1 (2022): Jurnal Riset Manajemen, Bisnis, Akuntansi dan Ekonomi
Publisher : PT. Berkah Digital Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (563.794 KB) | DOI: 10.58468/jambak.v1i1.9

Abstract

ABSTRAKSI Penelitian bertujuan untuk mengetahui nilai dan hasil analisis kinerja keuangan pada Koperasi Pegawai Bank Tabungan Negara Cirebon berdasarkan analisis rasio solvabilitas menggunakan Debt to Asset Ratio (DAR) dan Debt to Equity Ratio (DER) periode tahun 2018 s/d 2020. Menggunakan metode analisis deskriptif kuantitatif, observasi, wawancara dan studi pustaka, serta jenis data primer dan sekunder. Analisis yang digunakan analisis Rasio Solvabilitas menggunakan Debt to Asset Ratio (DAR) dan Debt to Equity Ratio (DER) periode 2018 s/d 2020. Disimpulkan bahwa kinerja keuangan pada Koperasi Pegawai Bank Tabungan Negara Cirebon periode 2018 s/d 2020 berdasarkan analisis rasio solvabilitas menggunakan Debt to Asset Ratio (DAR) dinilai dalam kriteria buruk. Hal ini berdasarkan hasil perhitungan rata-rata Debt to Asset Ratio (DAR) yaitu sebesar 100,7% yang dibandingkan dengan Standar Pedoman Penilaian Koperasi menurut PMK & UMK No.06/Per/M.KUKM/V/2006, dimana jika hasilnya >80% yaitu dinilai dalam kriteria buruk. Sedangkan kinerja keuangan pada Koperasi Pegawai Bank Tabungan Negara Cirebon periode 2018 s/d 2020 berdasarkan analisis rasio solvabilitas menggunakan Debt to Equity Ratio (DER) dinilai dalam kriteria kurang baik. Hali ini diketahui berdasarkan hasil perhitungan rata-rata Debt to Equity Ratio (DER) yaitu sebesar 179,8% yang dibandingkan dengan Standar Pedoman Penilaian Koperasi menurut PMK & UMK No.06/Per/M.KUKM/V/2006, dimana jika hasilnya >150%-200% yaitu dinilai dalam kriteria kurang baik. ABSTRACT This study aims to determine the value and results of financial performance analysis at the Cirebon State Savings Bank Employee Cooperative based on solvency ratio analysis using Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER) for the period 2018 to 2020. Using quantitative descriptive analysis methods, observation, interviews and literature study, as well as the types of primary and secondary data. The analysis used is Solvency Ratio analysis using Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER) for the period 2018 to 2020. It is concluded that the financial performance of the Cirebon State Savings Bank Employee Cooperative for the period 2018 to 2020 is based on solvency ratio analysis. Using the Debt to Asset Ratio (DAR) rated in poor criteria. This is based on the results of the calculation of the average Debt to Asset Ratio (DAR) which is 100.7% which is compared to the Standard Guidance for Valuation of Cooperatives according to PMK & UMK No.06/Per/M.KUKM/V/2006, where if the result is > 80% that is rated in bad criteria. Meanwhile, the financial performance of the Cirebon State Savings Bank Employee Cooperative for the period 2018 to 2020 based on the analysis of the solvency ratio using the Debt to Equity Ratio (DER) is considered to be in poor criteria. This is known based on the results of the calculation of the average Debt to Equity Ratio (DER) which is 179.8% which is compared to the Standard Guidelines for Cooperative Assessment according to PMK & UMK No.06/Per/M.KUKM/V/2006, where if the results are >150%-200%, which is assessed in the criteria of being unfavorable.
Implikasi Yuridis Putusan Mahkamah Konstitusi Nomor 83/PUU-XXII/2024 tentang Pasal 251 Kitab Undang Undang Hukum Dagang Indonesia. A. Edi Purwanto; Ahmad Rozali; Ulumudin
Jurnal Terekam Jejak Vol 3 No 1 (2025): Jurnal Terekam Jejak (JTJ)
Publisher : Terekam Jejak Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/

Abstract

Karya tulis ilmiah ini mengkaji implikasi hukum dari Putusan Mahkamah Konstitusi Nomor 83/PUU-XXII/2024, khususnya dampaknya terhadap Pasal 251 Kitab Undang-Undang Hukum Dagang (KUHD). Pasal yang dipermasalahkan tersebut digugat oleh Maribati Duha yang diwakili oleh kuasa hukum Eliadi Hulu dan Rendi Vlantino Rumapea. Gugatan tersebut menyatakan bahwa Pasal 251 yang mengatur beberapa aspek dokumentasi komersial bertentangan dengan asas-asas yang tercantum dalam Undang-Undang Dasar Negara Republik Indonesia Tahun 1945. Setelah melalui pertimbangan yang matang, Mahkamah Konstitusi yang dipimpin oleh Ketua Mahkamah Agung Suhartoyo menyatakan bahwa Pasal 251 bertentangan dengan Undang-Undang Dasar Negara Republik Indonesia (UUD NRI) 1945. Oleh karena itu, Mahkamah memutuskan bahwa pasal tersebut tidak lagi mempunyai kekuatan hukum mengikat secara bersyarat. Putusan penting ini menandai adanya perubahan signifikan dalam lanskap hukum komersial di Indonesia, yang berpotensi memengaruhi penafsiran dan penegakan ketentuan serupa lainnya dalam KUHD. Makalah ini juga mengeksplorasi prinsip-prinsip konstitusional yang lebih luas yang terlibat, alasan di balik putusan Pengadilan, dan potensi konsekuensi bagi praktisi hukum, bisnis, dan pembuat undang-undang di masa mendatang.
The Persistence of Victim Blaming in Child Rape Trials: A Victimological Analysis of the Banjarmasin High Court Acquittal Liantha Adam Nasution; Zul Fahmi; Sumardi Efendi; Ahmad Rozali; Maulana Muklis; Muhammad Asim Rafiq
NUSANTARA: Journal Of Law Studies Vol. 5 No. 1 (2026): Nusantara: Journal of Law Studies
Publisher : Islamic Research Publiser

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18662151

Abstract

This study examines the extent to which victim blaming shapes judicial reasoning in child rape trials, focusing on the acquittal in Decision No. 42/PID/2017/PT Bjm and addressing a gap in systematic appellate-level analyses of PERMA No. 3 Tahun 2017 implementation. It employs doctrinal legal analysis combined with qualitative content analysis of two primary decisions—Decision No. 20/Pid.B/2017/PN Mrh and the aforementioned appellate ruling—and evaluates them against relevant normative frameworks, including the Criminal Code (KUHP), the Criminal Procedure Code (KUHAP), and Undang-Undang Tindak Pidana Kekerasan Seksual. The findings indicate that the appellate panel systematically shifted the evidentiary burden onto the child victim by privileging her conduct while discounting non-physical forms of coercion and psychiatric evidence of trauma. This pattern operationalises notions of victim precipitation and conflicts with procedural and protective norms, thereby producing secondary victimisation through courtroom rhetoric that denigrates victims. Conceptually, the article advances an integrated analytical framework that combines the ideal-victim construct, victim blaming, and secondary victimisation to interpret appellate reasoning, thereby refining the role of victimology as a trauma-informed evaluative lens for judicial texts. Juridically, the findings reveal a structural tension between appellate practice and KUHAP’s recognition of psychological harm as valid evidence, as well as PERMA No. 3 of 2017’s prohibition of victim-blaming conduct, with broader implications for child protection, judicial integrity, and public confidence in the justice system. The study therefore recommends targeted reforms: explicit statutory recognition of non-physical coercion and psychiatric evidence; enforceable ethical sanctions and monitoring mechanisms to ensure PERMA compliance; trauma-informed judicial training; and harmonised institutional measures that internalise child-protection principles, including the integration of Islamic law–informed recommendations within a broader institutional harmonisation framework to ensure alignment with national pro-victim legal reform.
The Persistence of Victim Blaming in Child Rape Trials: A Victimological Analysis of the Banjarmasin High Court Acquittal Liantha Adam Nasution; Zul Fahmi; Sumardi Efendi; Ahmad Rozali; Maulana Muklis; Muhammad Asim Rafiq
Nusantara: Journal of Law Studies Vol. 5 No. 1 (2026): Nusantara: Journal of Law Studies
Publisher : PT. Islamic Research Publiser

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18662151

Abstract

This study examines the extent to which victim blaming shapes judicial reasoning in child rape trials, focusing on the acquittal in Decision No. 42/PID/2017/PT Bjm and addressing a gap in systematic appellate-level analyses of PERMA No. 3 Tahun 2017 implementation. It employs doctrinal legal analysis combined with qualitative content analysis of two primary decisions—Decision No. 20/Pid.B/2017/PN Mrh and the aforementioned appellate ruling—and evaluates them against relevant normative frameworks, including the Criminal Code (KUHP), the Criminal Procedure Code (KUHAP), and Undang-Undang Tindak Pidana Kekerasan Seksual. The findings indicate that the appellate panel systematically shifted the evidentiary burden onto the child victim by privileging her conduct while discounting non-physical forms of coercion and psychiatric evidence of trauma. This pattern operationalises notions of victim precipitation and conflicts with procedural and protective norms, thereby producing secondary victimisation through courtroom rhetoric that denigrates victims. Conceptually, the article advances an integrated analytical framework that combines the ideal-victim construct, victim blaming, and secondary victimisation to interpret appellate reasoning, thereby refining the role of victimology as a trauma-informed evaluative lens for judicial texts. Juridically, the findings reveal a structural tension between appellate practice and KUHAP’s recognition of psychological harm as valid evidence, as well as PERMA No. 3 of 2017’s prohibition of victim-blaming conduct, with broader implications for child protection, judicial integrity, and public confidence in the justice system. The study therefore recommends targeted reforms: explicit statutory recognition of non-physical coercion and psychiatric evidence; enforceable ethical sanctions and monitoring mechanisms to ensure PERMA compliance; trauma-informed judicial training; and harmonised institutional measures that internalise child-protection principles, including the integration of Islamic law–informed recommendations within a broader institutional harmonisation framework to ensure alignment with national pro-victim legal reform.
Co-Authors A. Edi Purwanto Hafni, Roswita Maulana Muklis Muhammad Asim Rafiq Nasution, Liantha Adam Sumardi Efendi Sumardi Efendi Ulumudin Yeyen Parlina Zul Fahmi