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All Journal CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Jurnal Pendidikan Kewarganegaraan Dan Filsafat Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Doktrin: Jurnal Dunia Ilmu Hukum dan Politik
Sarifah Aini Hasibuan
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Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Kajian Literatur : Perlindungan Hukum Terhadap Korban Revenge Porn Sahira Azzahra; Atika Fitriani; Erma Nuril Fajria; Mivtahul Janati Rahmi Fajri; Sarifah Aini Hasibuan; Ilham Hudi
Doktrin: Jurnal Dunia Ilmu Hukum dan Politik Vol. 2 No. 2 (2024): April :Doktrin: Jurnal Dunia Ilmu Hukum dan Politik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/doktrin.v2i2.2743

Abstract

Gender inequality, sexual violence, domestic violence, trafficking in women, and wartime exploitation are some of the many human rights violations that occur. With the advancement of information technology and globalization, the use of violence has changed and evolved. Revenge pornography, also known as "revenge porn", is combined with direct acts of violence. The purpose of this research is to find out what causes revenge pornography and how legal protection can be given to its victims. This research uses normative research that uses legislation to examine a study by examining theories, concepts. Some of the causes of revenge pornography crimes are as follows: Ineffective laws, the patriarchal culture that still exists in Indonesian society, lack of sexual education, law enforcement that has not run properly, and handling victims who often backfire. The state is responsible for protecting victims of sexual harassment. Several existing laws protect victims of pornographic abuse.
Kajian Literature : Pengaruh Independensi, Profesionalisme Dan Akuntabilitas Auditor Terhadap Kualitas Audit Siti Rodiah; Atika Fitriani; Nadia Fitri Ramadani; Sarifah Aini Hasibuan; Melki Wijaya
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 4 No. 1 (2024): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v4i1.2542

Abstract

Previous studies are very important in scientific articles and research. Relevant research is conducted to support theories about identifying influences or correlations between variables. Several elements that affect internal audit quality are discussed in this article, including auditor independence, professionalism, and reliability. The purpose of this article is to gain an understanding of how auditor independence, professionalism, and accountability affect internal audit quality. The results of this study show that: 1) Independence does not affect internal audit quality, 2) Professionalism affects internal audit quality and 3) Auditor credibility affects internal audit quality
Menumbuhkan Kesadaran Berbangsa dan Bernegara Melalui Pendidikan Kewarganegaraan di Era Digital Agum Murtaib; Melki Wijaya; Sarifah Aini Hasibuan; Yolanda Citra; Ilham Hudi
Garuda: Jurnal Pendidikan Kewarganegaraan Dan Filsafat Vol. 2 No. 3 (2024): September : Jurnal Pendidikan Kewarganegaraan dan Filsafat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/garuda.v2i3.3941

Abstract

Citizenship is becoming increasingly important as an integral part of individual and societal identity in the digital era. The purpose of this short report is to discuss and provide insight into the importance of comprehensive citizenship education to strengthen the spirit of citizenship in the digital era. Comprehensive citizenship education is essential to protect your rights and responsibilities as a citizen of the country. Emphasis is placed on character development and a positive attitude towards the Information technology and citizenship available today. Through comprehensive citizenship education, the next generation can develop awareness and active participation in a democracy that is responsive and inclusive in the use of information and technology
Analisis Dampak Kenaikan Tarif Pajak Pertambahan Nilai (PPN) 11% Terhadap PT Sari Kencana Fitriani, Atika; Cindy Fredicia Putri; Dwi Fionasari; Putri Dasti S Harahap; Sarifah Aini Hasibuan
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 6 No. 1 (2025): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v6i1.4181

Abstract

This research examines the impact of increasing the Value Added Tax (VAT) rate to 11% on PT operations. Sari Kencana, a transportation services company. The aim of the research is to analyze the influence of this policy on ticket sales, market demand, and the company's adaptation strategy. The research uses qualitative methods with descriptive analysis, collecting primary data through interviews and observations, as well as secondary data from related documents. The research results show that the increase in VAT rates affects operational costs and people's purchasing power, which results in a decrease in the number of customers. To overcome these challenges, PT Sari Kencana adjusts ticket prices, optimizes operational costs, improves service quality, and utilizes technology, such as developing ticket ordering applications. This strategy helps companies maintain competitiveness and customer loyalty, despite pressures due to fiscal policy.
Co-Authors Agum Murtaib Atika Fitriani Cindy Fredicia Putri Dwi Fionasari Erma Nuril Fajria Fitriani, Atika Ilham Hudi Melki Wijaya Mivtahul Janati Rahmi Fajri Nadia Fitri Ramadani Putri Dasti S Harahap Sahira Azzahra siti rodiah Yolanda Citra