Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum
Focusing on culture, economy, and law because it is seen from the perspective of Indonesia, especially in Aceh. The humanities journal provides a platform for case studies and analysis, publishing articles that are useful for people and advancing humanities studies. Issues are published two times per year (in April and October).
Articles
275 Documents
<![CDATA[Analisis Mekanisme Pencatatan dana BPJS dalam Laporan Keuangan Rumah Sakit X Berbasis Syari’ah di Kabupaten Lamongan; Tinjauan PSAK NO. 45 ]]>
<![CDATA[Rosdiyati Rosdiyati]]>
<![CDATA[ Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 5, No 1 (2021): April 2021 ]]>
Publisher : <![CDATA[Center for Research and Community Service (LPPM) University of Abulyatama ]]>
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DOI: 10.30601/humaniora.v5i1.1869
<![CDATA[Penelitian ini dilakukan untuk mendeskripsikan hubungan kerja sama antara pihak BPJS dengan pihak rumah sakit. Untuk mengetahui bahwa suatu rumah sakit bermutu atau tidak hal yang dilihat adalah dari segi pelayanan dan pelaporan keuangan maka dibutuhkan mekanisme pencatatan yang jelas, terstruktur dan sesuai standar. Jenis metode penelitian ini tergolong metode penelitian kualitatif deskriptif dengan menggunakan paradigma interpretatif (interpretif). Hasil penelitian ini menunjukkan bahwa Rumah Sakit X di Kabupaten Lamongan telah bekerja sama dengan BPJS dan mekanisme pencatatan dana BPJS ada dua yaitu pertama klaim dan yang kedua pengakuan jasa layanan BPJS. Dapat disimpulkan bahwa mekanisme pencatatan dana BPJS dilakukan sesuai dengan kebijakan akuntansi yang berlaku di Rumah Sakit X di Kabupaten Lamongan, dimana ada dua prosedur pencatatan yaitu klaim dan pengakuan jasa layanan. Jika ditinjau dari prinsip Syari’ah, BPJS belum bisa dikatakan menerapkan prinsip Syari’ah dikarenakan tidak adanya kesepakatan oleh kedua belah pihak. ]]>
<![CDATA[Tinjauan Praktik Green Supply Chain Management (GSCM) ]]>
<![CDATA[Junita Junita]]>;
<![CDATA[Asmawati Asmawati]]>;
<![CDATA[Isthafan Najmi]]>
<![CDATA[ Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 3, No 2 (2019): Oktober 2019 ]]>
Publisher : <![CDATA[Center for Research and Community Service (LPPM) University of Abulyatama ]]>
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DOI: 10.30601/humaniora.v3i2.1268
<![CDATA[An environmentally friendly supply chain or Green Supply Chain Management (GSCM) is an important issue that is popularly discussed today, related to the reality of continuing environmental damage. The aim of this study is to map the GSCM practices that have been reported by experts. An intensive literature review was undertaken to examine research and practice with respect to the adoption of an environmentally friendly supply chain strategy. The results of the study show that there are three important elements in realizing an environmentally friendly supply chain, namely collaboration, innovation and operation. Further research opportunities are related to the theoretical and multifunctional examination of GSCM, measuring the effectiveness of GSCM application, the ability of small and medium scale industries to apply GSCM.]]>
<![CDATA[Pengaruh Risiko Likuiditas dan Risiko Kredit Terhadap Kinerja Keuangan (Studi Empires Pada Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019) ]]>
<![CDATA[Dela Mariana]]>;
<![CDATA[Gusganda Suria Manda]]>
<![CDATA[ Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 5, No 1 (2021): April 2021 ]]>
Publisher : <![CDATA[Center for Research and Community Service (LPPM) University of Abulyatama ]]>
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DOI: 10.30601/humaniora.v5i1.1661
<![CDATA[Abstrak: Penelitian ini bertujuan untuk menguji pengaruh risiko perbankan yang dianalisis menggunakan rasio Loan to Deposit (LDR) dan Non Performing Loan (NPL) terhadap kinerja keuangan (ROA) bank yang terdaftar di Bursa Efek Indonesia (BEI). Data yang digunakan dalam penelitian ini diperoleh dari laporan keuangan publikasi tahunan dari situs Bank Indonesia. Penelitian ini dianalisis dengan menggunakan metode SPSS 25 dimana hasil penelitian menunjukkan bahwa data penelitian berdistribusi normal, dan secara simultan Loan to Deposit (LDR) dan Non Performing Loan (NPL) berpengaruh signifikan terhadap Kinerja Keuangan (ROA). Hasil penelitian ini menunjukkan bahwa Loan to Deposit (LDR) dan Non Performing Loans (NPL) berpengaruh positif signifikan terhadap Return on Assets (ROA).Kemampuan prediksi kedua variabel tersebut terhadap Return on Assets (ROA) dalam penelitian sebesar 61,80%, sedangkan sisanya sebesar 38,20% dikoreksi oleh faktor lain yang tidak dimasukkan dalam model penelitian. Melalui penelitian ini dapat diketahui bahwa risiko perbankan yang diukur dengan rasio kedua tersebut berpengaruh signifikan terhadap kinerja (ROA). .Kata Kunci: Kinerja Keuangan, LDR, NPL, ROA.]]>
<![CDATA[Keabsahan Force Majeure Dalam Perjanjian Di Masa Era Pandemi Covid-19 ]]>
<![CDATA[Bambang Eko Muljono]]>;
<![CDATA[Dhevi Nayasari Sastradinata]]>
<![CDATA[ Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 4, No 2 (2020): Oktober 2020 ]]>
Publisher : <![CDATA[Center for Research and Community Service (LPPM) University of Abulyatama ]]>
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DOI: 10.30601/humaniora.v4i2.1369
<![CDATA[In connection with the failure to fulfill an obligation of one of the parties due to force majeure or coercive circumstances, this can happen if there is an event that occurs beyond human control in order to avoid such an event. The consequence of this force majeure is that an agreement can be canceled or delayed or even canceled by law, because one of the parties does not carry out its obligations due to its inability to fulfill its obligations because it is in a state of compulsion. As is currently happening, the existence of the Covid-19 pandemic as a type of infectious disease that causes an emergency for the health of the entire community, has made the Indonesian Government determine that the Covid-19 pandemic is a national disaster. This has led to a government policy for people to carry out social distancing or to maintain distance between people and even work and study must also be done from home. This is of course very influential on the decline in economic income. The economic needs of the community that should be fulfilled for their survival. In fact, there are also many people who are required to pay installments according to a previously agreed period of time to carry out the aims and objectives of an agreement. This of course will be very burdensome to the people who have the responsibility to pay these installments.]]>
<![CDATA[Peran Keterikatan Dosen Dalam Meningkatkan Kinerja Perguruan Tinggi Swasta Aceh Selama Covid-19 ]]>
<![CDATA[Muhammad Zainal Abidin]]>;
<![CDATA[Fadli Syahputra]]>;
<![CDATA[Faridah Faridah]]>
<![CDATA[ Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 4, No 2 (2020): Oktober 2020 ]]>
Publisher : <![CDATA[Center for Research and Community Service (LPPM) University of Abulyatama ]]>
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DOI: 10.30601/humaniora.v4i2.1348
<![CDATA[Researchers investigated the relationship between employee engagement, meeting applications, leadership and organization performance. This research combines the social media usage model that has been developed previously with the engagement model by William Khan. This research uses quantitative methods with a population of private tertiary institutions in Aceh Province and a total sample of 280 lecturers who were taken by purposive sampling technique based on certain criteria. The results of the structural equation model analysis show that the performance of private universities in Aceh can be influenced by employee engagement, application meetings, and leadership.]]>
<![CDATA[Kelayakan Finansial Pembangunan Kawasan Agribisnis Nilam PT Agro Usaha Mandiri di Kabupaten Aceh Jaya ]]>
<![CDATA[Idal Bahri]]>;
<![CDATA[Yunida Pangastuti]]>
<![CDATA[ Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 5, No 1 (2021): April 2021 ]]>
Publisher : <![CDATA[Center for Research and Community Service (LPPM) University of Abulyatama ]]>
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DOI: 10.30601/humaniora.v5i1.1827
<![CDATA[The patchouli commodity (Pogostemon Cablin Benth.) Is a plant that produces essential oils with very good economic value in the international market, considering that only a few countries produce this commodity, including Indonesia. Thus the development of this commodity is a strategic step in developing patchouli agribusiness in Indonesia.PT. Agro Usaha Mandiri plans to develop a patchouli agribusiness area in Pasie Raya District, Aceh Jaya Regency, which covers an area of 3,000 ha. The company uses processing technology (distillation) that is more efficient and of high quality in order to be competitive and more efficient and more economical than the existing conventional systems.This research discusses the financial feasibility study for investment carried out by PT. Agro Usaha Mandiri. The company's investment is in the form of patchouli agribusiness development. The method used is the Investment Criteria. Investment criteria are calculating the value of Net Present Value, Internal Rate of Return, Payback Period, and Benefit Cost Ratio. From the analysis, it is found that the investment made to run a business is declared feasible to be implemented with an NPV value greater than 1 and an IRR greater than the interest rate used (12%) with a payback period (PP) that is faster than the investment age (10 year) and the value of the B / C Ratio is greater than 1.]]>
<![CDATA[Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan pada Perusahaan Otomotif yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Sri Puji Lestari]]>;
<![CDATA[Roy Gika Al Ghani]]>
<![CDATA[ Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 4, No 2 (2020): Oktober 2020 ]]>
Publisher : <![CDATA[Center for Research and Community Service (LPPM) University of Abulyatama ]]>
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DOI: 10.30601/humaniora.v4i2.1284
<![CDATA[Penelitian ini bertujuan untuk menganalisis dan mengetahui Pengaruh Good Corporate Governance terhadap Nilai Perusahaan Pada Perusahaan Otomotif Yang Terdaftar Di Bursa Efek Indonesia. Penelitian ini menggunakan metode pendekatan asosiatif. Populasi yang digunakan dalam penelitian ini adalah 13 perusahaan Otomotif Yang Terdaftar Di Bursa Efek Indonesia sedangkan sempel yang diambil sebenyak 8 perusahaan dengan menggunakan purposive sampling. Untuk memperoleh data yang diperlukan dalam penelitian ini, penulis menggunakan teknik dokumentasi dari data-data yang dipublikasikan oleh perusahaan di situs resmi BEI www.idx.co.id. Serta laporan tahunan yang dimiliki oleh perusahaan. Teknik analisis data dalam penelitian ini yaitu menggunakan regresi linier berganda, uji asumsi klasik, uji t, uji F dan koefisien determinasi. Hasil penelitian ini menunjukan secara parsial bahwa kepemilikan Publik tidak berpengaruh signifikan terhadap Price Earning Ratio. Kepemilikan institusional berpengaruh signifikan terhadap Price Earning Ratio. Secara simultan ada pengaruh signifikan antara Good Corporate Governance (Kepemilikan Publik, Kepemilikan Institusional) terhadap Nilai Perusahan (Price Earning Ratio) Pada Perusahaan Otomotif Yang Terdaftar Di Bursa Efek Indonesia tahun 2013-2018.]]>
<![CDATA[Pengaruh Kepuasan Kerja dan Stress Kerja Terhadap Kinerja Karyawan PT. Mekar Karya Mas ]]>
<![CDATA[Frizkha Hariana]]>
<![CDATA[ Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 5, No 1 (2021): April 2021 ]]>
Publisher : <![CDATA[Center for Research and Community Service (LPPM) University of Abulyatama ]]>
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DOI: 10.30601/humaniora.v5i1.1522
<![CDATA[This study aims to analyze the effects of job satisfaction and job stress on the performance of PT Mekar Karya Mas employees either partially or simultaneously. This study used an explanatory research approach. The population in this study were all employees at PT. Mekar Karya Mas is as many as 65 people and the sample in this research is 61 people. The types of data used are primary data and secondary data, the instruments (tools) for collecting research data used are questionnaires and interviews. To produce good data, validity and reliability tests were carried out. The data analysis technique is multiple linear regression analysis. Partially, each variable job satisfaction and job stress affect employee performance. Simultaneously, the variables of job satisfaction and job stress have an effect on the performance of employees of PT Mekar Karya Mas.]]>
<![CDATA[PENGARUH NPF, BOPO DAN FDR TERHADAP RETURN ON ASSETS (ROA) PADA BANK UMUM SYARIAH ]]>
<![CDATA[Dinda Naza Febriani]]>;
<![CDATA[Gusganda Suria Manda]]>
<![CDATA[ Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 5, No 1 (2021): April 2021 ]]>
Publisher : <![CDATA[Center for Research and Community Service (LPPM) University of Abulyatama ]]>
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DOI: 10.30601/humaniora.v5i1.1551
<![CDATA[This study aims to test the influence of Non-Performing Financing (NPF), Operating Costs on Operating Income (BOPO), and Financing to Deposit Ratio (FDR) on Return on Assets (ROA). The results of this study showed that Non-Performing Financing (NPF) and Operating Costs to Operating Income (BOPO) had a significant negative effect on Return on Assets (ROA) while Financing to Deposit Ratio (FDR) had a significant positive effect on Return on Assets (ROA). The predicting ability of the three variables against Return on Assets (ROA) in this study was 96.70%, while the remaining 3.30% was influenced by other factors not included in the research model.Keywords: NPF, BOPO, FDR, ROA]]>
<![CDATA[PENGARUH SEKTOR INDUSTRI TERHADAP PENINGKATAN TENAGA KERJA DI KABUPATEN MAGELANG ]]>
<![CDATA[Rian Destiningsih]]>;
<![CDATA[Safira Ayu Murti]]>
<![CDATA[ Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 4, No 2 (2020): Oktober 2020 ]]>
Publisher : <![CDATA[Center for Research and Community Service (LPPM) University of Abulyatama ]]>
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DOI: 10.30601/humaniora.v4i2.1070
<![CDATA[The high increase in labor is due to the high rate of population growth. This will certainly result in increased unemployment if not followed by increased employment. In Magelang Regency, one sector that has a big influence on employment is industrial sector activities, especially in 2014 - 2018. In this study, the aim is to describe how the industrial sector influences employment absorption in Magelang Regency in 2014 - 2018. With using industrial and labor samples of 21 sub-districts in Magelang Regency with a quantitative descriptive approach and using multiple linear regression. The variable used is labor as the dependent variable, while the independent variable is the number of medium and large industries. The results of the study explain that the industry is having a significant influence on employment in Magelang District in 2014 - 2018. Likewise, large industries which have a significant influence on employment in the Magelang Regency. It can be concluded that the two independent variables have a significant influence on employment in Magelang District in 2014 - 2018.]]>
