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Analisis Prediksi Kebangkrutan PT Matahari Departemen Store Tbk Menggunakan Metode Springate Z-Score dan Metode Grover Z-Score Tahun 2018 – 2022 Ginting, Nita Oktaviani; Marnija, Marnija; Gulo, One Berkat Harapan; Rosana, Andri Murti; Holiawati
Innovative: Journal Of Social Science Research Vol. 3 No. 6 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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Abstract

Penelitian ini bertujuan untuk menganalisis prediksi kebangkrutan dengan menggunakan metode Springate Z-Score dan Grover Z-Score pada PT Matahari Departemen Store Tbk periode 2018-2022. Penelitian ini menggunakan metode deskriptif kuantitatif. Data yang digunakan adalah data sekunder yang diambil dari laporan keuangan. Dari hasil penelitian diketahui bahwa PT Matahari Departemen Store Tbk termasuk dalam kategori perusahaan yang tidak sehat pada tahun 2020. Kondisi tidak sehat pada tahun tersebut terlihat dari menurunnya nilai modal kerja perusahaan, laba dan net income dan dibuktikan dengan kenyataan tutupnya beberapa gerai yang ada sepanjang tahun 2020. Manfaat dari penelitian ini diharapkan perusahaan dapat menjaga kondisi keuangan diperiode selanjutnya serta perusahaan dapat mengambil langkah atau strategi lebih baik lagi dalam meningkatkan performa perusahaan dan investor dapat mengambil keputusan dengan bijak untuk mempertahankan investasinya pada PT Matahari Departemen Store Tbk. Penelitian perusahaan ini semoga menjadi tolak ukur keuangan bagi perusahaan ritel lainnya dalam menghadapi kondisi persaingan usaha online yang semakin meluas.
The Dynamics of Criminal Law Reform in Indonesia: a Historical and Prospective Review From the Colonial Penal Code to the 2023 National Criminal Code Marnija, Marnija; Zainal Arifin Hoesein
Fox Justi : Jurnal Ilmu Hukum Vol. 15 No. 03 (2025): Fox justi : Jurnal Ilmu Hukum, Edition 2025
Publisher : SEAN Institute

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Abstract

Criminal law reform is a fundamental agenda within Indonesia’s national legal system, particularly aimed at replacing the colonial legacy of the Wetboek van Strafrecht, which had remained in effect for over a century. This study aims to examine the dynamics of criminal law reform from the colonial era to the enactment of the 2023 National Criminal Code (KUHP), and to analyze the challenges of implementing this codification within the context of substantive law. The research adopts a normative juridical approach, utilizing literature review methods and qualitative analysis of both primary and secondary legal sources. The study employs historical, statutory, conceptual, and comparative approaches. The findings indicate that the 2023 KUHP represents a monumental achievement in the development of national law, as it is founded on the values of Pancasila, the principles of social justice, and respect for human rights. However, the substance of several articles remains repressive and open to multiple interpretations, failing to fully embody the principles of modern, responsive, and democratic criminal law. Furthermore, a significant gap exists between the idealism of codification and its practical application, as evidenced by the unpreparedness of law enforcement institutions, the lack of supporting instruments, and public resistance to controversial provisions such as articles on cohabitation, adultery, and defamation of state institutions. Therefore, criminal law reform in Indonesia must extend beyond normative changes and be accompanied by institutional reform, capacity-building for legal actors, and broader public participation.
Rationality of Witchcraft Offense in The New Paradigm of Punishment in Indonesia Defry Yusdanial, Raden Fardiandra; Marnija, Marnija; Prabowo, Taufik Tri; Haikal, Ahmad; Herman, KMS
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 24 No. 1 (2025): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v24i2.6687

Abstract

This research examines the rationality of criminalizing the practice of witchcraft in the framework of Indonesian criminal law after the enactment of Law Number 1 of 2023 concerning the Criminal Code. This law expressly regulates criminal acts based on the recognition of magical powers associated with witchcraft. The offence of witchcraft in the new Criminal Code raises various controversies such as the potential vagueness of the norm, difficulty of proof, and implications for freedom of expression as well as the potential for arbitrary criminalization. Many have criticized the irrationality of regulating witchcraft, which is rooted in mystical beliefs, consciously drawn by the legislators into a rational legal framework. How can a practice that is considered irrational be regulated by law based on rationality and logic? Using normative juridical research method, this study unravels the witchcraft controversy in the new Criminal Code while explaining the legal framework and punishment policy contained in Article 252 of the Criminal Code. Through philosophical deepening and comparative studies, this study critically examines the aspects of norm coherence with the principle of legality, scientific proof efforts, as well as its effectiveness in dealing with social impacts. The purpose of this study is to analyze the rationale behind the establishment of Article 252 of the Criminal Code as an instrument to criminalize the practice of witchcraft. The results of this study conclude that Article 252 of the Criminal Code is a rational legal instrument. This article also reflects a paradigm shift in punishment that is not merely repressive, but educative and preventive so that the Indonesian criminal law system is able to respond to the irrational practice of witchcraft.