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All Journal Innovative: Journal Of Social Science Research JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Media Hukum Indonesia (MHI)
Batubara, Wahyudi
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences Other

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Moralitas Hukum dan Tindak Pidana Tanpa Korban: Kasus Prostitusi Harahap, Maulana Alghifari; Batubara, Wahyudi; Harahap, Rindur Rodiah; Adelia, Nona; Lubis, Maysa Putri Khairana
Media Hukum Indonesia (MHI) Vol 2, No 4 (2024): December
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14583776

Abstract

Prostitution is one of the controversial issues that raises debates between morality and legality. In the context of victimless crimes, prostitution is often seen as an act that does not directly harm others, but is still considered illegal in many countries, including Indonesia. This study aims to analyze how legal morality influences policies on prostitution as a victimless crime. With a normative legal approach and analysis of laws and regulations, this study found that law enforcement against prostitution is based more on moral considerations than on factual impacts on society. This study also highlights the need for legal reform that takes into account human rights and social realities. The problem of prostitution is indeed a classic problem that has long been a polemic, regarding this problem can give rise to pros and cons. If we look at it from the pros, it can be said that prostitution is an economic right carried out by a prostitution business actor, while if we look at it from the cons, prostitution is seen as a form of legalization of an illegal business that is contrary to an aspect of community morality, but on the other hand, a PSK herself can also be said to be a victim of the crime of prostitution made by the pimps, where the pimp has traded a human being where the human trafficking contains pornographic content carried out through the internet media. 
Peran Bank Indonesia Terhadap Pelaksanaan Kliring Antar Bank Sijabat, Adeline Ruth; Turnip, Era Framita; Batubara, Wahyudi; Siallagan, Hamonangan; Hasugian, Christnova
JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Vol 3, No 1 (2025): Februari 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jamparing.v3i1.5414

Abstract

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Peran Target Costing Dalam Mengurangi Biaya dan Pengembangan Produk Pada Perusahaan Industri Tampubolon, Helena Ronauli; Sihotang, Dian Putri; Saribu, Ardin Dolok; Purba, Nova Sri Andriyana; Tobing, Agustim Jamal Lumban; Batubara, Wahyudi
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research (Special Issue)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.12151

Abstract

Dalam era globalisasi yang menuntut Perusahaan untuk tetap bersaing di pasar yang semakin kompetitif, strategi pengelolaan biaya produksi dan pengembangan produk menjadi kunci utama dalam mencapai keberhasilan. Salah satu strategi yang terbukti efektif adalah penerapan Target Costing, yang bertujuan untuk mengurangi biaya produksi seminimal mungkin sambil tetap menjaga tingkat kualitas produk yang tinggi. Penelitian ini bertujuan untuk mengeksplorasi peran Target Costing dalam mengoptimalkan biaya produksi dan pengembangan produk pada Perusahaan industry. Melalui studi literatur yang mendalam, penelitian ini memberikan pemahaman yang lebih baik tentang konsep, manfaat, dan implementasi Target Costing dalam konteks industri. Hasil penelitian menunjukkan bahwa penerapan Target Cosing dapat membantu Perusahaan untuk meningkatkan efisiensi biaya, mengembangkan produk secara berkelanjutan, dan menghadapi persaingan pasar dengan lebih baik. Dengan demikian, Target Costing memiliki peran yang signifikan dalam mendukung keberhasilan Perusahaan dalam menghadapi tantangan pasar yang dinamis.
Co-Authors Adelia, Nona Hamonangan Siallagan Harahap, Maulana Alghifari Harahap, Rindur Rodiah Hasugian, Christnova Lubis, Maysa Putri Khairana Purba, Nova Sri Andriyana Saribu, Ardin Dolok Sihotang, Dian Putri Sijabat, Adeline Ruth Tampubolon, Helena Ronauli Tobing, Agustim Jamal Lumban Turnip, Era Framita