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Leverage Moderates the Effect of Capital Intensity on Accounting Conservatism in Metal Sub Sector Manufacturing Companies Listed on the IDX In 2018-2022 Monica; Juita Sukraini; Nidia Anggreni Das
Basic and Applied Accounting Research Journal Vol 4 No 1 (2024): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.04.01.08

This study aims to determine the Effect of Capital Intensity (X) on Accounting Conservatism (Y) with Leverage (Z) as a moderating variable in Metal Sub-Sector Manufacturing Companies listed on the Indonesia Stock Exchange in 2018-2022. The results of this study indicate that Capital Intensity has no effect on Accounting Conservatism. This result is evidenced by the calculated t of 1.289 <t table value of 2.005 and a significant value of 0.203> 0.05. After that Leverage strengthens the relationship between Capital Intensity and Accounting Conservatism. This result is evidenced by the results of the Moderate Regression Analysis (MRA) test seen from the determination coefficient (R2) value in the regression equation structure 1, which is 3% <the determination coefficient (R2) value in the regression equation structure 2, which is 4.1%. This can also be seen from the slope value in the regression equation structure 2, where the regression coefficient X * Z is positive, which is 1%.

Analysis of Tax Crimes Committed by Tax Personnel in Lampung Province Zainudin Hasan; Simanjuntak, Abelia Duta; Monica
Open Access Indonesia Journal of Social Sciences Vol. 6 No. 4 (2023): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v6i4.166

Criminal acts in the field of taxation refer to violations or crimes related to the tax provisions of a country. Tax crime often involve manipulation or violation of the law by individuals in order to avoid or reduce the tax obligations they should pay. This study aimed to analyze tax crimes committed by unscrupulous tax personnel in Lampung province. This research is a qualitative observational study and uses a literature study. Secondary data such as laws and regulations, legal theory, and doctrine are used to explain legal phenomena. This study highlights the phenomenon of tax crime in the Bengkulu and Lampung DGT areas. There are five suspects in tax crimes during 2021. In addition, there is also an investigation into the alleged criminal act of garbage retribution corruption at the Bandarlampung Environment Agency (DLH) for the 2019, 2020, and 2021 fiscal years. The legal basis used in settlement of criminal acts in the field of taxation is Law Number 6 of 1983 concerning general provisions and tax procedures and their amendments. In addition, the norms of criminal acts in the field of taxation also include provisions contained in the Criminal Code and other laws and regulations. In conclusion, corruption is an act of enriching oneself or others, which can harm the economy and state finances. Legal subjects of corruption can be corporations and civil servants.

Analysis of Tax Crimes Committed by Tax Personnel in Lampung Province Zainudin Hasan; Simanjuntak, Abelia Duta; Monica
Open Access Indonesia Journal of Social Sciences Vol. 6 No. 4 (2023): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v6i4.166

Criminal acts in the field of taxation refer to violations or crimes related to the tax provisions of a country. Tax crime often involve manipulation or violation of the law by individuals in order to avoid or reduce the tax obligations they should pay. This study aimed to analyze tax crimes committed by unscrupulous tax personnel in Lampung province. This research is a qualitative observational study and uses a literature study. Secondary data such as laws and regulations, legal theory, and doctrine are used to explain legal phenomena. This study highlights the phenomenon of tax crime in the Bengkulu and Lampung DGT areas. There are five suspects in tax crimes during 2021. In addition, there is also an investigation into the alleged criminal act of garbage retribution corruption at the Bandarlampung Environment Agency (DLH) for the 2019, 2020, and 2021 fiscal years. The legal basis used in settlement of criminal acts in the field of taxation is Law Number 6 of 1983 concerning general provisions and tax procedures and their amendments. In addition, the norms of criminal acts in the field of taxation also include provisions contained in the Criminal Code and other laws and regulations. In conclusion, corruption is an act of enriching oneself or others, which can harm the economy and state finances. Legal subjects of corruption can be corporations and civil servants.

Tinjauan Yuridis Terhadap Perlindungan Konsumen Atas Beredarnya Makanan Dan Minuman Kadaluarsa Di Masa Pandemi Covid-19 Simanjuntak, Lamhot; Steven Albertrius Tamba; Elvira Fitriyani Pakpahan; Monica; Besty Habeahan
Jurnal Hukum Respublica Vol. 23 No. 01 (2023): Jurnal Hukum Respublica
Publisher : Faculty of Law Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/respublica.v23i01.14331

Abstract Circulation of expired food and beverages is detrimental to the economy and public health. So it is necessary to be aware of choosing and buying the food and drinks they consume. The purpose of this study is to analyze consumer protection in the community from sellers of expired food and beverage products during the Covid-19 period, analyze the weaknesses of sellers in selling expired food and beverages during the Covid-19 period, and analyze the countermeasures for protection against expired food and beverages. covid-19 period And the type of research used is using consumer protection laws. The data collection technique used is library research with secondary legal materials. Analysis of the data used is prescriptive analysis. The research theory used is the theory of consumer protection, which is an effort or policy to prevent selling expired food and beverages. The regulation of civil action to protect consumer rights is used to protect the public from expired food and drinks during the COVID-19 pandemic. The sale of expired food and beverages harms consumers in many aspects of health and economy. regulations governing expired food or beverage products are regulated in legislation number 8 of 1999 concerning consumer protection of the republic of Indonesia. Abstrak Peredaran makanan dan minuman yang sudah kadaluarsa merugikan perekonomian dan kesehatan masyarakat. Sehingga diperlukan kesadaran memilih dan membeli makanan. Tujuan dalam. penelitian ini untuk menganalisa perlindungan konsumen dalam masyarakat dari penjual produk makanan dan minuman kadaluarsa pada saat masa covid-19, menganalisis kelemahan penjual dalam menjual makanan dan minuman kadaluarsa pada saat masa covid-19, dan menganalisis penanggulangan perlindungan makanan dan minuman kadaluarsa saat masa covid -19. Dan Jenis penelitian yang digunakan yakni menggunakan undang-undang perlindungan konsumen . Teknik dalam mengumpulkan data yaitu menggunakan penelitian kepustakaan dan juga menggunakan bahan hukum sekunder. Dalam hal ini analisis data yang kami gunakan yaitu adalah analisis data preskriptif . teori penelitian yang digunakan adalah teori perlindungan konsumen, yaitu suatu upaya atau kebijakan untuk melakukan pencegahan menjual makanan dan minuman kadaluarsa. Pengaturan tindak perdata perlindungan hak konsumen di gunakan untuk melindungi masyarakat dari makanan dan minuman kadaluarsa pada saat pandemi covid-19.penjualan atas makanan dan minuman kadaluarsa merugikan konsumen dalam banyak aspek kesehatan maupun ekonomi. peraturan mengatur tentang produk makanan ataupun minuman kadaluarsa ini di atur di dalam aturan perundangan undangan yakni No 8 tahun 1999 mengenai perlindungan konsumen di Indonesia.

Analisis Kepuasan Pengguna Website SMK Menggunakan Model Webqual 4.0 dan EUCS Ardiansyah, Dedy; Monica; Dedy
Jurnal Informatika Komputer, Bisnis dan Manajemen Vol 22 No 2 (2024): Mei 2024
Publisher : LPPM STMIK El Rahma Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61805/fahma.v22i2.127

Website SMK AL-FAJAR Kasui menjadi sarana utama untuk mengumpulkan, mengorganisir, dan mengakses informasi yang disampaikan oleh pihak SMK Al-Fajar. Untuk mempertahankan dan meningkatkan kesuksesan website di internet, perlu dilakukan pengukuran kualitas kepuasan berdasarkan persepsi dan harapan pengguna. Analisis data menggunakan SMART PLS 4.0. Variabel yang diukur adalah kualitas informasi, kualitas interaksi layanan, waktu, dan kegunaan untuk mengetahui tingkat kepuasan pengguna website SMK AL-FAJAR. Hasil penelitian menunjukkan bahwa interaksi layanan, waktu, dan kegunaan tidak memiliki pengaruh signifikan terhadap kepuasan pengguna, sedangkan kualitas informasi memiliki pengaruh positif dan signifikan terhadap kepuasan pengguna.

Responses of Solo Garlic Crops Grown at Low Elevation of Tropical Areas to Organic Matter and Paclobutrazol Suharjo, Usman Kris Joko; Widodo; Pamekas, Tunjung; Monica
Akta Agrosia Vol 27 No 1 (2024)
Publisher : Badan Penerbitan Fakultas Pertanian (BPFP), Fakultas Pertanian, Universitas Bengkkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31186/aa.27.1.32-36

Solo garlic has been known for its medicinal benefits because of which it is considerably expensive. Nonetheless, no Indonesian farmer produces solo garlic intentionally since no information on how to grow solo garlic in Indonesia is available. Growers, usually harvest 5-10 kg of solo garlic from 1 hectare of garlic crop they grow. A greenhouse experiment was conducted from November 2018 to January 2019 at the Department of Agronomy, Faculty of Agriculture, Bengkulu University, about 10 m above sea level to study the effects of paclobutrazol and organic matter on the เว็บสล็อต | R4shub growth and yield of solo garlic crop grown at low elevation of Bengkulu. The experiment used completely randomized design arranged in factorial (2 factors; 5 replications). The first factor tested was organic matter levels (0, 2.5, 5.0, 7.5%) and the second factor was paclobutrazol concentrations (0, 500, 1000, 1500 ppm). Solo garlic seeds were planted in the polybag filled with 5 kg of media, a mixed of topsoil and organic matter. The crops were sprayed with paclobutrazol at 21, 35, and 49 days after planting. The results showed that organic matter did not significantly affect crop growth and yield. In contrast, paclobutrazol significantly affected crop growth and yield, with the best yield was found at 1500 ppm paclobutrazol. Furthermore, there was no significant interaction between organic matter and paclobutrazol on the growth and yield of solo garlic grown at low elevation at tropical climate in Indonesia. Keywords: clove, medicine, organic matter, paclobutrazol, solo garlic

PENGEMBANGAN E-LKPD BERBASIS LITERASI DIGITAL PADA MATERI LEMBAGA KEUANGAN KELAS X SMA YOS SUDARSO METRO Monica; Tiara Anggia Dewi; Desi Budiono
EDUNOMIA: Jurnal Ilmiah Pendidikan Ekonomi Vol. 5 No. 2 (2025): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/edunomia.v5i2.7092

Tujuan dari penelitian dan pengembangan ini adalah mengembangkan bahan ajar E-LKPD berbasisi literasi digital pada materi lembaga keuangan kelas X SMA Yos Sudarso Metro yang valid dan praktis, sehingga dapat digunakan oleh guru dan peserta didik dalam menunjang proses pembelajaran di kelas. Hal tersebut dikarenakan bahan ajar yang digunakan belum sepenuhnya dapat memenuhi kebutuhan peserta didik sehingga masih ada peserta didik yang mengalami kesulitan dalam memahami materi. Metode penelitian yang digunakan adalah Research and Development, dengan menggunakan model pengembangan 4D yaitu Define, Design, Develop, Disseminate. Instrument penelitian ini berupa observasi, wawancara, dokumentasi dan angket. Hasil uji validasi dari ahli desain sebesar 95% kriteria ”sangat valid”, ahli materi sebesar 85% kriteria “sangat valid”. Uji kepraktisan dilakukan pada kelompok kecil di kelas X SMA Yos Susarso Metro yang berjumlah 30 peserta didik sebesar 89,4% dengan kriteria “sangat praktis”. Hasil penelitian menunjukan bahwa bahan ajar E-LKPD berbasis literasi digital ini sangat valid dan praktis digunakan dalam pembelajaran. Sehingga dapat dinyatakan bahwa produk ini dapat digunakan sebagai alternatif dalam memilih bahan ajar yang interaktif. Produk E-LKPD berbasis literasi digital ini sudah disosialisasikan kepada seluruh peserta didik kelas X di SMA Yos Sudarso Metro. Dalam kegiatan tersebut peserta didik memberikan respon yang positif dan sangat antusias menyambut hadirnya bahan ajar yang dijadikan sebagai sarana untuk mempelajari ilmu yang lebih mendalam. The purpose of this research and development is to develop E-LKPD teaching materials based on digital literacy on the material of financial institutions class X SMA Yos Sudarso Metro which is valid and practical, so that it can be used by teachers and students in supporting the learning process in class. This is because the teaching materials used have not fully met the needs of students so that there are still students who have difficulty understanding the material. The research method used is Research and Development, using the 4D model, namely Define, Design, Develop, Disseminate. This research instrument is in the form of observation, interviews, documentation and questionnaires. The validation test results from design experts amounted to 95% “very valid” criteria, material experts amounted to 85% “very valid” criteria. The practicality test was conducted in a small group in class X SMA Yos Susarso Metro which amounted to 30 students by 89.4% with the criteria “very practical”. The results showed that this digital literacy-based E-LKPD teaching material was very valid and practical to use in learning. So it can be stated that this product can be used as an alternative in choosing interactive teaching materials. This digital literacy-based E-LKPD product has been socialized to all grade X students at all grade X students at Yos Sudarso Metro High School. In this activity students gave a positive response and were very enthusiastic about welcoming the presence of teaching materials that are used as a means to learn in-depth knowledge.

Antioxidant Activity Test of Extract And Fractions of Red Guava (Psidium guajava L.) Peel and Fruit Monica; Rohmana, Vivin Marwiyati; Pratama, Kharisma Jayak
JURNAL BIOSAINS Vol. 11 No. 2 (2025): JURNAL BIOSAINS
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jbio.v11i2.68054

Red guava (Psidium guajava L.) contains natural antioxidants that help neutralize free radicals originating from radiation, pollution, and harmful chemicals. This study aimed to identify secondary metabolites and determine the IC₅₀ values of ethanol extract and various fractions of red guava peel and fruit. Four solvents were used ethanol extract, ethyl acetate fraction, n-hexane fraction, and water fraction. Each sample was tested at concentrations of 20, 40, 60, 80, and 100 ppm. Vitamin C, at concentrations of 2, 4, 6, 8 and 10 ppm, served as a positive control. Antioxidant activity was evaluated using the DPPH method with a UV-Vis spectrophotometer at a wavelength of 516 nm and an incubation time of 30 minutes. Phytochemical screening showed that all extracts contained alkaloids, flavonoids, and tannins. The IC₅₀ values obtained were: ethanol extract peel 62,4719 ppm, ethanol extract fruit 44,0035 ppm, ethyl acetate fraction peel 56,7955 ppm, ethyl acetate fraction fruit 46,4394 ppm, n-hexane fraction peel 113,9311 ppm, n-hexane fraction fruit 114,4767 ppm, water fraction peel 104,0284 ppm, and water fraction fruit 76,5801 ppm.

Pertanggung Jawaban Administratif Seorang Notaris atas Hilangnya Minuta Akta Sebagai Bagian dari Protokol Notaris Baiti Ningsih; Behriyeh; Indah Savira; Monica; Evi Purwanti
Economic Reviews Journal Vol. 3 No. 2 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i2.249

This is a new author's manual and a template for Jurnal Dirosah Islamiyah. Published every May and November since 2019. Articles must start with Article Title followed by Author Name and Affiliate Address and abstract. This part of the abstract must be typed in 150-250 word counts. Especially for the abstract, use the Cambria font, measuring 10 pt. Single space per line in this article. If the article is written in Indonesian, the abstract should be typed in English and Indonesian. Meanwhile, if the article is written in English, the abstract must be typed in English only. The abstract is typed as concisely as possible and consists of: research objectives, methods, results and discussion and brief conclusions. 250 words maximum. Abstract should only be typed in one paragraph and in one column format.

Analisis Kepuasan Pengguna Website SMK Menggunakan Model Webqual 4.0 dan EUCS Dedy; Ardiansyah, Dedy; Monica
Jurnal Informatika Komputer, Bisnis dan Manajemen Vol 22 No 2 (2024): Mei 2024
Publisher : LPPM STMIK El Rahma Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61805/fahma.v22i2.127

Website SMK AL-FAJAR Kasui menjadi sarana utama untuk mengumpulkan, mengorganisir, dan mengakses informasi yang disampaikan oleh pihak SMK Al-Fajar. Untuk mempertahankan dan meningkatkan kesuksesan website di internet, perlu dilakukan pengukuran kualitas kepuasan berdasarkan persepsi dan harapan pengguna. Analisis data menggunakan SMART PLS 4.0. Variabel yang diukur adalah kualitas informasi, kualitas interaksi layanan, waktu, dan kegunaan untuk mengetahui tingkat kepuasan pengguna website SMK AL-FAJAR. Hasil penelitian menunjukkan bahwa interaksi layanan, waktu, dan kegunaan tidak memiliki pengaruh signifikan terhadap kepuasan pengguna, sedangkan kualitas informasi memiliki pengaruh positif dan signifikan terhadap kepuasan pengguna.

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