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All Journal Socia : Jurnal Ilmu-Ilmu Sosial Jurnal Kajian Akuntansi Jurnal Ilmu Hukum KYADIREN wacana equiliberium (jurnal pemikiran penelitian ekonomi)
Magdalena, Theresia
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Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Work-Life Balance Pegawai Lembaga Pemasyarakatan Kelas 1 Tangerang Magdalena, Theresia; Pangestuti, Naniek
SOCIA: Jurnal Ilmu-Ilmu Sosial Vol. 20 No. 1 (2023): Socia: Jurnal Ilmu-Ilmu Sosial
Publisher : Yogyakarta State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/socia.v20i1.66247

Abstract

Petugas Pemasyarakatan perlu memperhatikan kesadaran akan Work-life Balance seiring banyaknya tuntutan dalam pekerjaan. Tujuan dilakukannya penelitian ini untuk melihat tingkat Work-Life Balance pegawai di Lembaga Pemasyarakatan Kelas I Tangerang. Metode yang digunakan adalah metode kuantitatif dengan Teknik non-probability sampling sejumlah 94 responden. Terdapat 17 pernyataan  indikator pada penelitian ini. Teknik analisis data yang digunakan yaitu uji analisis deskriptif dan uji normatif yang diolah menggunakan software IBM SPSS 20. Hasil penelitian menunjukan bahwa pegawai dapat menerima standar kerja Lembaga pemasyarakatan Kelas I Tangerang secara baik dilihat dari target pekerjaan yang terselesaikan dengan maksimal. Namun Jam kerja yang ditetapkan pada Lapas Kelas I Tangerang belum berdasarkan aturan khususnya jam kerja ASN. Hal ini disebabkan pengawasan dan pengendalian keamanan narapidana dan lingkungan lapas merupakan tanggung jawab penting dari sebuah lapas.
Apakah Karakteristik Direksi Mempengaruhi Kinerja Keuangan BUMN? Magdalena, Theresia; Setiawan, Doddy; Aryani, Y Anni; Widarjo, Wahyu
Jurnal Kajian Akuntansi Vol 8 No 1 (2024): JUNI 2024
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v8i1.9305

Abstract

SOE companies have implemented regulations PER-08 / MBU / 08/2020 related to long-term plans, one of which is improving governance in determining the board of directors. This study aims to help optimize the influence of the characteristics of the board of directors on financial performance as measured by return on assets, so that it can make a board of directors more effective in controlling companies that are under government supervision. Seeing the diversity of research results, this study specifies the non-financial sector. The data used are secondary data obtained from each company website included in the Ministry of BUMN. The population in this study consisted of 56 companies in 2018-2022 with a sample size of 280 observations with unbalanced panel data. Tests were carried out through descriptive statistical tests and multiple linear regression using the EVIEWS 12 statistical tool. As a result of the study, it was found that female directors have a positive significance because they have better accounting practices on financial performance while the educational background of directors and board meetings are not significant. SOE companies can optimize the increase of female directors so that the development of strategies in decision-making effectively impacts the financial performance of the company.
Pengaruh Ukuran Perusahaan, Profitabilitas Dan Sales Growth Terhadap Penghindaran Pajak (Studi Empiris Perusahaan LQ45 Bursa Efeek Indonesia Periode 2017-2019) Magdalena, Theresia; Gunarso, Pujo; Dewi, Ani Rustia
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 10 No 01 (2022): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Juni 2022
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.10.01.54-63

Abstract

Penelitian bertujuan menganalisis pengaruh ukuran perusahaan, profitabilitas dan sales growth terhadap penghindaran pajak pada perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia. Populasi perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia selama periode pengamatan tahun 2017-2019. Sampel menggunakan Teknik purposive sampling, jumlah perusahaan yang dijadikan sampel 24 perusahaan. Sumber data diperoleh dari website Bursa Efek Indonesia. Pengujian hipotesis menggunakan analisis regresi berganda, teknik analisis data menggunakan uji asumsi klasik yaitu uji normalitas residual, uji multikolonieritas, uji autokorelasi, dan uji heteroskedastisitas. Hasil penelitian menjelaskan ukuran perusahaan berpengaruh positif terhadap penghindaran pajak, profitabiltas berpengaruh negatif terhadap penghindaran pajak dan sales growth tidak berpengaruh terhadap penghindaran pajak.
Legal Protection in the Oil Palm Plasma Plantation Partnership Agreement Between Limited Liability Company and Plasma Cooperative Magdalena, Theresia; Yoyo Arifardhani; Edi Tarsono
Jurnal Ilmu Hukum Kyadiren Vol 8 No 1 (2026): Jurnal Ilmu Hukum Kyadiren
Publisher : PPPM, Sekolah Tinggi Ilmu Hukum (STIH) Biak-Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46924/jihk.v8i1.440

Abstract

The palm oil plasma core partnership agreement between plantation companies and plasma farmer cooperatives basically aims to realize a fair and balanced cooperative relationship. But in practice, agreements are often drafted unilaterally by companies and cooperative involvement tends to be formal. In addition, the non-transparent and unaccountable management of cooperatives causes the management to fail to represent the interests of plasma farmers, especially in financial management and distribution of plantation products. This condition puts plasma farmers in a weak position and vulnerable to losses. This research uses normative juridical methods with laws and regulations, conceptual, and case study approaches. The results of the study show that the weak implementation of the principles of cooperative agreements and governance has the potential to cause legal, economic, and social losses for plasma farmers. Therefore, it is necessary to strengthen the application of the principles of the agreement, improve the professionalism of cooperative management, and optimize the role of notaries to ensure balance and legal protection in plasma core partnership agreements
Co-Authors Dewi, Ani Rustia Doddy Setiawan Edi Tarsono Pangestuti, Naniek Pujo Gunarso, Pujo Wahyu Widarjo, Wahyu Y. Anni Aryani Yoyo Arifardhani