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Gema Wiralodra
Published by Universitas Wiralodra
ISSN : 16937945     EISSN : 26221969     DOI : -
Core Subject : Education,
Other
Gema Wiralodra adalah jurnal yang dikelola oleh LPPM Universitas Wiralodra. Gema Wiralodra telah ada sejak tahun 2005 dan merupakan jurnal pertama di Universitas Wiralodra. Gema Wiralodra merupakan jurnal berkala ilmiah yang diterbitkan dua kali setahun (bulan April dan bulan Oktober) yang mempublikasikan hasil penelitian orisinal dari berbagai disiplin ilmu. Jurnal ini bertujuan untuk mengembangkan konsep, teori, perspektif, paradigma, dan metodologi dalam kajian ilmu dari lintas kajian ilmu sosial, hukum, pendidikan, pertanian, teknologi dll.
Arjuna Subject : -
Articles 670 Documents
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The effect of institutional and managerial ownership on tax avoidance: an empirical study of coal subsector mining companies listed on the Indonesian stock exchange for the 2017-2021 period Malik, Dema Ilmi Annisa Amalliah; Rachmat, Radhi Abdul Halim
Gema Wiralodra Vol. 14 No. 2 (2023): gema wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i2.486

Abstract

This study aims to determine whether institutional and managerial ownership affect tax avoidance in coal subsector mining companies listed on the Indonesian stock exchange. The factors tested in this study are institutional ownership and managerial ownership, while tax avoidance is the dependent variable. The research method used in this study is the explanatory method. The population in this study are coal mining companies listed on the Indonesian stock exchange. The sampling technique used in this study was purposive sampling with a total sample of 6 companies. The data analysis used in this research is panel data regression analysis. The program used to analyze the data is Eviews 12. Based on the study results, it can be concluded as follows: (1) the study results show that institutional ownership affects tax avoidance in companies in the coal mining sub-sector listed on the Indonesia Stock Exchange. (2) The study results show that managerial ownership affects tax avoidance in coal mining sub-sector companies listed on the Indonesia Stock Exchange. (3) The study results show that institutional and managerial ownership affect tax avoidance in coal mining sub-sector companies listed on the Indonesia Stock Exchange.
Glycol losses calculation in a gas dehydration unit Indarti, Adrian; Nugroho, Nur Khozin Adi; Zaini, Agung Rizki
Gema Wiralodra Vol. 14 No. 2 (2023): gema wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i2.501

Abstract

The gas dehydration process separates gas from water content by mixing absorbents such as glycol in the gas dehydration unit. The gas dehydration process can use triethylene glycol type glycol, reducing the water content to a minimum of 7 lb/mmscfd. In the dehydration process, glycol losses will usually occur either in the reboiler or contactor; for this reason, this study aims to determine the causes of glycol losses, calculate the water content absorbed in the contactor, determine the percentage of glycol losses and calculate how much glycol is needed in each 1mmscfd of gas. Glycol losses are classified into two types: expected and up-standard. In this case, the research method starts by calculating the amount of water content that can be absorbed, the percentage of glycol losses, and the amount of glycol volume required in every one mmscfd of gas. Causes of glycol losses include the number of trays, contact time, absorption surface area, flow rate, and temperature in the reboiler. Of the 60.96 mmscfd of wet gas that entered the contactor, it was found that 32.11 lb/mmscfd of water managed to absorb glycol. Based on the calculation of glycol losses in some test data, the average glycol losses (0.087 gal/mmscf) are still categorized as ordinary losses because the glycol losses that occur do not exceed the safe limit set by the industry, which is 0.01 – 0.15 gal /mmscf. One way to reduce the occurrence of glycol losses is to adjust the pump discharge to the incoming gas flow so that excess glycol is not used when there is contact between glycol and wet gas.
The effectiveness of using RFID and IoT in digital transformation processes in garment companies using the UTAUT model2 Sentoso, Thedjo; Kusrini, Kusrini; Hanafi, Hanafi
Gema Wiralodra Vol. 14 No. 2 (2023): gema wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i2.511

Abstract

This study aims to analyze the effectiveness of using RFID and IoT in the digital transformation process in a garment company using the UTAUT2 model. This research is necessary because it can influence the intentions and behavior of its users to increase production effectiveness. A quantitative approach uses the survey method used in this study to achieve the research objectives. The number of respondents in this study was 193 employees who worked in the preparation area. The data collected from the questionnaire results were analyzed using inferential statistics. The study results show that employee acceptance of using RFID and IoT in the digital transformation process gets a positive response. Each variable average value used is in the value range 3.79 – 4.44 (scale 1 to 5). In addition, it was found that Performance Expectancy, Effort Expectation, and Price Value positively influenced Behavioral Intention. In contrast, Habit and Behavioral Intention positively influenced Use Behavioral. As for the Social Influence and Hedonic Motivation variables on Behavioral Intentions and the Facilitating Conditions variable on Usage Behavior, no positive effect was found.
The relationship between environmental sanitation and nutritional status with soil-transmitted helminths infection in elementary school children Maksum, Tri Septian; Mokodompis, Yasir; Ali, Indra Haryanto; Nurfadillah, Ayu Rofia
Gema Wiralodra Vol. 14 No. 2 (2023): gema wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i2.360

Abstract

Soil-Transmitted Helminths (STH) infection is still a significant public health problem worldwide, including in Indonesia. This infection is caused by worms whose life cycle requires a soil medium in the maturation of eggs or larvae into an infective form and mainly occurs in children of primary school age. Poor environmental sanitation and malnutrition are the leading causes of STH infection. This study aims to determine the relationship between ecological sanitation, nutritional status, and STH infection incidence in elementary school children. This type of research is descriptive research. The research location is SDN 22 Telaga Biru, Telaga Biru District, Gorontalo Regency. The sample was 32 SDN 22 Telaga Biru students, obtained using the total sampling technique. Data was collected using questionnaire instruments, Body Mass Index (BMI) examinations, and fecal examinations at the UPTD Regional Health Laboratory Center of Gorontalo Province. The data were further analyzed univariately. The results showed that most environmental sanitation conditions did not qualify, such as latrine conditions (68.8%), SPAL conditions (75.0%), trash can conditions (87.5%), and clean water facilities (68.8%). Nutritional status (BMI/U) was most in the normal category (65.6%), and no helminth eggs were found in respondents (negative STH), so a relationship analysis could not be carried out. It is suggested that the school and parents support government programs related to providing mass worm-prevention drugs.
Village governance based on e-governance in Melung Village, Banyumas District Nurhamzah, Fachrizal
Gema Wiralodra Vol. 14 No. 2 (2023): gema wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i2.397

Abstract

This article aims to discover changes in the governance of public services in Melung Village, Banyumas Regency, as well as the implementation of E-Governance. In the Society 5.0 period, it was a human-centered and technology-based concept created from the development of the industrial revolution 4.0. Public services are making significant developments from post-Covid-19, where everything goes hand in hand with technology and big data. Implementation in Melung Village initially included a free internet network (wifi) and support from Kominfo. It implements village government services with an online model that uses a system based on the SDGs framework by converting paper-based to electronic. The official website of the Melung Village government already contains various types of village profile materials and several local government and central government sites, including Banyumas Regency Government, Banyumas Regency Communications and Information Office, Central Java Provincial Government. Ministry of Villages, PDT & Transmigration of the Republic of Indonesia, Ministry of Agriculture, Ministry of Home Affairs, Ministry of Telecommunications and Information, National Portal of the Republic of Indonesia, Wonderful Indonesia. Therefore, e-Governance-based village government in Melung Village, Banyumas Regency. This is expected to strengthen government institutions, significantly increase the village's scope, and meet development goals as set out in the SDGs. This study uses a literature review that analyzes village governance cases; the results indicate that Melung Village has been running well in village governance with evidence of changing paper based on electronics.
Registration of the transfer of land rights as a result of an inckracht court decision at the Tegal City land office Kurniawati, Yanuari Ulfah; Silviana, Ana
Gema Wiralodra Vol. 14 No. 3 (2023): Gema Wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i3.410

Abstract

The registration of the transfer of land rights resulting from court decisions is an unusual transitional registration, so it is necessary to study what decisions can be used as the basis for registering rights and what the registration mechanism is. An example is the decision of the Tegal District Court No. 01/Pdt.G/2013/PN.Tgl. which has permanent legal force so that it can be used as the basis for registration of the transfer of rights. The registration mechanism is through a review and recommendation from the Tegal City Land Office, followed by ownership registration.
Inflation preventive problems for depositors who move savings to other banks Ramadha, Muhammad Mirhan
Gema Wiralodra Vol. 14 No. 3 (2023): Gema Wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i3.411

Abstract

The issue of global recession also affects the banking sector. Amid potential inflation, many depositors are being offered higher interest rates by other banks, so they are tempted to transfer their savings. The research method used in this research is normative juridical. The research results show that the banking practice of offering high-interest rates to depositors amidst issues of inflation and recession will, of course, have an impact on the stability of the banking economy.
Contradiction of Waiver Clauses Articles 1266 and 1267 of the Civil Code in Standard Contracts Latifa, Ratih; Badriyah, Siti Malikhatun
Gema Wiralodra Vol. 14 No. 3 (2023): Gema Wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i3.417

Abstract

In a standard contract, one party can waive Articles 1266 and 1267 of the Civil Code. As a result, one of the parties will default or not fulfill the terms of the agreement, preventing the need for the deal to be annulled by a court and instead allowing it to be terminated by the parties themselves. However, in this case, there is a contradiction in the overriding clause of the article. In this research, we conducted a case study of rejecting overriding this clause in credit card agreements. The research results show that this article should not be excluded because it will result in reduced protection for both parties, and there is a need to balance the positions of both parties by upholding the principles of justice.
Determination of child guardianship as a requirement for taking guarantee of property rights certificates Nizzar, Ananda Farhan; Badriyah, Siti Malikhatun
Gema Wiralodra Vol. 14 No. 2 (2023): gema wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i2.418

Abstract

The purpose of this study is to identify, describe, and analyze the reasons why banks require the establishment of child guardianship as a requirement for taking ownership certificates. In addition, this study also aims to identify the factors and legal consequences of the guardianship arrangement, as well as how the trusteeship process ends. The research method used is a normative legal approach with a juridical-philosophical approach. The data used in this study were obtained from primary and secondary legal materials through library research. The data analysis technique used is descriptive analysis technique. The results of this study reveal that banks require the establishment of guardianship as a requirement because it is used as authentic evidence of the existence of legal guardianship by the authorities. Notary can act as a representative for minors who are represented by parents who are still alive. This applies especially when the parent who took the loan from the bank has passed away, but it is necessary to have a guardian to take the collateral for the certificate of ownership whose installments have been paid to the bank. This step is also necessary for future destinations on a certain date as well as related parties involved in it. The importance of the guardianship deed through a notary in the family is the basis for consideration, considering that the bank cannot provide collateral if the conditions included in taking the guarantee are not fulfilled. This includes cases where deceased creditors still have minor children. Although the law states that biological parents who are still alive have the authority to arrange the deed of sale and purchase of land rights for children who have lost one of their parents, in the context of banking, the existence of a trusteeship is recognized as an important step in ensuring the completeness of the collateral collection documents.
School-Based Management in Creating Healthy Schools in Elementary Schools Sumiyati, Sumiyati; Mulyono, Rahmat
Gema Wiralodra Vol. 14 No. 3 (2023): Gema Wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i3.423

Abstract

Ngunut Playen Gunungkidul State Elementary School is located near the Cemoro Jajar tourist attraction and is known for being beautiful, clean, and comfortable. Likewise, the surrounding environment, including Ngunut State Elementary School. This research aims to obtain a fact-based picture in the form of data and information regarding school-based management in creating healthy schools. The purposes of this research include: (1) To find out about school-based management at SDN Ngunut. (2) To find out the efforts of a healthy school at SDN Ngunut. (3) To determine the role of school-based management in healthy school efforts. This research uses qualitative research, where the techniques used are interviews, observation, and documentation.

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