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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.

Factors Influencing the Completeness of Basic Immunization for Infants in the Catchment Area of Simpangkatis Health Center, Central Bangka District, 2023 Monica; Harmendo; Asmaruddin, M. Fahd; Hemingway, Ernest
Jurnal Ilmiah Kesehatan Vol 17 No 03 (2024): Jurnal Ilmiah Kesehatan (Journal of Health Science)
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/jhs.v17i03.5541

Immunization plays a crucial role in children’s development by preventing various dangerous diseases and disabilities such as chickenpox, polio, and tuberculosis. This research employed an analytical method with a cross-sectional study design. Data was collected through questionnaires in September 2023, with a sample size of 91 respondents. The study’s findings revealed significant relationships between the level of maternal education (p = 0.025), maternal knowledge (p = 0.024), and maternal employment status (p = 0.021) with the completeness of basic immunizations for babies. However, family support did not show a significant relationship (p = 0.074) with immunization completeness. In conclusion, maternal education, knowledge, and employment status significantly influence the completeness of basic immunizations for infants. However, family support does not appear to play a significant role in ensuring immunization completeness in the work area of the Simpangkatis Health Center, Central Bangka Regency, in 2023.

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

Penggunaan Tata Bahasa Yang Baik Dan Benar Dalam Penulisan Deskripsi Diri (Dd) Bagi Dys Gelombang 1 Tahun 2020 Di Universitas Dehasen Bengkulu Fitria, Yenni; Lestari , Titje Puji; Diana, Eli; Juwita; Dina , Tri; Monica
Jurnal Kewirausahaan dan Bisnis Vol. 1 No. 1 (2019): Februari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar

Professional lecturers are lecturers who have special competence in their fields to carry out teaching, research, and community service. There are four stages in lecturer certification before getting an account to register serdos, namely through D1, D2, D3 and D4. Phase D4 lecturers will get a serdos account. Later this serdos account is used to fill in the portfolio. At the stage of filling out the portfolio is entering the last stage or D5 or what is known as Self Description. The self-description assessment (DD) will determine the passing results of the Certified Lecturer (DYS). Fill in the DD by describing every activity that has been and is being carried out by DYS in a structured, good and correct language. So, whatever DYS will convey will be easily understood by the assessment team. Not only that, the contents of the DD must be in accordance with the points that have been given. Therefore, DYS requires the ability to write DD properly so that what you want to convey can be written effectively. However, not all DYS have the same ability when it comes to writing DD. Self-description value which contains 5 (five) elements, namely: development of learning quality (weight 28/100), development of knowledge/skills (weight 34/100), community service (weight 16/100), institutional management (12/100 ), and improving the quality of student activities (weight 10/100). Presenting self-descriptions must emphasize real examples that have background experience accompanied by examples, not in the form of discourse or wishes that will occur. Consistency is the strength of DYS's writing in dealing with difficult items. With consistency

Pelatihan Instalasi Jaringan Komputer di SMKS 9 Muhammadiyah Kota Bengkulu Dalam Menghadapi Ujian Kompetensi siswa Yul, Fadlul Amdhi; Siska , Jumiati; Hermawansa; Monica
Jurnal Kewirausahaan dan Bisnis Vol. 4 No. 1 (2022): Februari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar

Computer Network Engineering or commonly abbreviated as TKJ is a major in SMK that studies how to assemble computers, basic networks, and hardware components that are in computers. Apart from that, as a TKJ major, you will also learn how to install operating systems (OS), handle problems related to personal computers (PCs), create Local Area Networks (LAN) networks, design websites, and much more. prepare to be able to install computer networks, both computer networks within homes, offices, between offices, between cities, and between countries. FYI, every company needs a computer network. Usually, companies use a LAN-type computer network that functions to connect one computer to another. The result of this PKM activity is an increase in skills and knowledge in using Information Technology such as the application of computer networks to support competency exam activities.

Pengenalan Literasi Digital Untuk Peserta Pkbm Ilmu Bunda Kota Bengkulu Fitria, Yenni; Lestari , Titje Puji; Diana , Eli; Juwita; Monica
Jurnal Kewirausahaan dan Bisnis Vol. 3 No. 1 (2021): Februari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar

Digital literacy creates a social order with a critical-creative mindset and outlook. They will not be easily influenced by provocative issues, so they will become victims of digital-based hoaxes or fraud. Thus, the social and cultural life of the community will tend to be safe and conducive. Building a digital literacy culture needs to involve the active role of the community together. In simple terms, literacy is defined as an activity that involves reading and writing. Introduction to Digital Literacy for PKBM Participants in the City of Bengkulu, departing from the problems faced by the PKBM in the City of Bengkulu regarding how to teach material through digital literacy in learning Indonesian. The purpose of this socialization is to raise the enthusiasm of students at PKBM Bunda Sciences in the City of Bengkulu in participating in learning Indonesian with digital literacy. Implementation of Community Service activities by collaborating between lecturers at Dehasen Bengkulu University and PKBM in the City of Bengkulu by providing socialization on the introduction of digital literacy as an initial step to see the responses of PKBM in the Bengkulu City of Mother Science in the learning process and applying it directly in the digital world so that more interesting learning. Basically, learning activities are based on reading and writing activities. In this training, reading and writing techniques can be delivered to improve students' abilities to explore themselves using digital media. The use of digital tools or media makes it easier for students to learn because they keep up with the times. Students who are diligent in writing can write on blogs and blogs that are read by many people so that the reading material we create will be useful for others.

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