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All Journal DiH : Jurnal Ilmu Hukum JURNAL UMBANUA Jurnal Pengabdian pada Masyarakat
Muntini, Muntini
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Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Electrical & Electronics Engineering Energy Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mechanical Engineering Social Sciences Transportation Other

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PIM DESAIN LAPORAN KEUANGAN UMKM BERBASIS APLIKASI ANDROID DIKELURAHAN KAIRAGI DUA KECAMATAN MAPANGET KOTA MANADO SULAWESI UTARA Limpeleh, Esrie A N; Kaunang, Anneke M; Wenas, Jacqualine Greety; Limpeleh, Roslina H S D; Rompas, Jufry; Lusiana, Deisy; Alouw, Sintje P; Manggana, Neyzar C; Legi, Eko R; Sri, Ni Nyoman; Muntini, Muntini; Budiman, Gabriela M; Ambalangi, Pretty
JURNAL UMBANUA Vol 3 No 2 (2023): JURNAL UMBANUA POLITEKNIK NEGERI MANADO
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat Politeknik Negeri Manado

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Abstract

Mitra yang menjadi sasaran dalam PIM Desain Laporan Keuangan UMKM Berbasis Aplikasi Android adalah para pelaku usaha UMKM diJemaat Viadolorosa Kelurahan Kairagi Dua Kecamatan Mapanget Kota Manado Sulawesi Utara. Permasalahan- permasalahan yang ditemukan antara lain: 1) Kesulitan dalam mengembangkan usaha, 2) Kurangnya pengetahuan mengenai pencatatan akuntansi, 3) Kurangnya pengetahuan mengenai manfaat laporan keuangan, 4) Pemikiran yang menganggap bahwa pencatatan akuntansi adalah sesuatu yang sulit dilakukan, 5) Tidak memiliki pencatatan keuangan yang baik sehingga kesulitan dalam melihat kondisi keuangan usaha yang sementara dijalankan. Para pelaku usaha UMKM di Jemaat Viadolorosa di Kelurahan Kairagi Dua yang selanjutnya dinamakam kelompok Mitra ini, dengan adanya Pengabdian ini diharapkan pada akhirnya dapat membuat suatu Laporan Keuangan dengan berbasis android dengan mudah dan cepat , serta kapan saja dan dimana saja selain itu juga bisa menjadi suatu syarat untuk perbankan dalam pengembangan usahanya. Untuk mencapai hal tersebut maka ada beberapa kegiatan yang dapat dilakukan sehubungan dengan pencapaian tujuan tersebut seperti sosialisasi dan pelatihan bagi para pelaku UMKM tersebut sehingga dapat memiliki suatu pencatatan yang baik dan dapat juga membuat suatu Laporan Keuangan dengan berbasis android. Selain itu target luaran bisa dicapai dengan adanya peningkatan akan pemahaman perlunya suatu Laporan Keuangan didalam usaha masyarakat yang ada diJemaat Viadolorosa Kelurahan Kairagi Dua
The Concept of Reconstruction of Cohabitation Regulations in the National Criminal Code Based on the Principle of Legal Certainty Muntini, Muntini; Suhartono, Slamet; Mangesti, Yovita Arie; Setyorini, Erny Herlin
DiH: Jurnal Ilmu Hukum Volume 21 Nomor 2 Agustus 2025
Publisher : Doctor of Law Study Program Faculty of Law, Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/dih.v21i2.12685

Abstract

Provisions regarding living together as husband and wife outside of marriage, known as cohabitation, were introduced in Law Number 1 of 2023 concerning the Criminal Code (National Criminal Code). However, the regulation has many problems, including philosophical, sociological and juridical problems, as well as inappropriate norms, not reflecting justice and ignoring religious and customary norms. This research aims to analyze and find a reconstruction of the formulation of cohabitation norms in the National Criminal Code based on principle of legal certainty. The formulation of the problem proposed is How to reconstruct the formulation of cohabitation norms in the National Criminal Code, based on the principle of legal certainty. The research method uses normative legal research, namely a process of finding legal rules, legal principles and legal doctrines to answer the legal issues faced. The approaches used are the statutory approach, the comparative approach and the conceptual approach. Sources of legal materials are primary legal materials, secondary legal materials and tertiary legal materials. The results obtained from this research, Article 412 of the National Criminal Code needs to be reconstructed regarding cohabitation norms, namely living together not as husband and wife because it is not based on a legal marriage, the cohabitation offense is also not a complaint offense but is an ordinary offense, and because cohabitation behavior is not in accordance with The spirit of Pancasila is contrary to religious customs and norms, so we must receive heavier sanctions so that between criminal penalties and fines are accumulative punishments.
Co-Authors Alouw, Sintje P Ambalangi, Pretty Anneke M. Kaunang Budiman, Gabriela M Erny Herlin Setyorini, Erny Herlin Legi, Eko R Limpeleh, Esrie A N Limpeleh, Roslina H S D Lusiana, Deisy Mangesti, Yovita Arie Manggana, Neyzar C Rompas, Jufry Slamet Suhartono Sri, Ni Nyoman Wenas, Jacqualine Greety