Gema Wiralodra
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.
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670 Documents
<![CDATA[Hot Work Permit at PT Arsitek Arupadatu Karawang ]]>
<![CDATA[Windiari, Ira Puspita]]>;
<![CDATA[Mahendra, Ilal Izha]]>
<![CDATA[ Gema Wiralodra Vol. 14 No. 2 (2023): gema wiralodra ]]>
Publisher : <![CDATA[Universitas Wiralodra ]]>
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DOI: 10.31943/gw.v14i2.492
<![CDATA[Hot work is a type of work with a high hazard because it has the potential to cause a fire and even an explosion. These events not only cause damage to assets but can also obliterate them. This research aims to find out the program, procedure, and implementation of hot work permit at PT Arsitek Arupadatu. The research method used is descriptive, which tries to describe the conditions currently occurring at PT Arsitek Arupadatu regarding hot work permits. This research was carried out on July 9 - August 9 2021 in the phase 3 development project (Expansion Factory) of PT Akashi Wahana Indonesia Karawang. Collecting data in this study using field observation methods, interviews and study of literature. Data were analyzed with qualitative methods. The data that has been collected is processed by comparing it with the Government Regulation number. 50 of 2012 (concerning the implementation of the Occupational Safety and Health Management System) and the 2019 edition of NFPA 51 B Standard (concerning Standards for fire prevention during welding, cutting and other hot work). The results of this study show that the program implemented at PT Arsitek Arupadatu regarding hot work permits is administrative checking. PT Arsitek Arupadatu has not documented procedures related to hot work. The hot work permit procedure is carried out based on routines that occur in the field, communication is only carried out using the oral method. The hot work permit at PT Arsitek Arupadatu has implemented PP No. 50 of 2012 concerning the application of Occupational Safety and Health Management System attachment II part 6.]]>
<![CDATA[Legal Study of the Existence of Electronic Evidence in Corruption Crimes ]]>
<![CDATA[Sumilat, Rohyani Rigen Is]]>;
<![CDATA[Ginting, Grenaldo]]>
<![CDATA[ Gema Wiralodra Vol. 14 No. 2 (2023): gema wiralodra ]]>
Publisher : <![CDATA[Universitas Wiralodra ]]>
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DOI: 10.31943/gw.v14i2.494
<![CDATA[The use of electronic information or documents as evidence in examinations of corruption cases is becoming increasingly important. Law Number 19 of 2016, concerning Amendments to Law Number 11 of 2008 concerning Information and Electronic Transactions, regulates the use of information or electronic documents as valid evidence in the examination process in criminal trials in general. However, there is a lack of regulation regarding documents and electronic transactions as evidence in resolving criminal corruption cases in the Criminal Procedure Code (KUHAP). Therefore, efforts are needed to harmonize the ITE Law and the Criminal Procedure Code regulations regarding the use of information or electronic documents as evidence in corruption cases. The data used in this research is secondary data obtained from various literature sources such as books, laws, literature, and journals. Although the Criminal Procedure Code does not regulate the position of electronic evidence and the definition of evidence itself, Article 39 paragraph (1) of the Criminal Procedure Code states that objects that can be confiscated can be considered as evidence. However, Law Number 11 of 2008 concerning Information and Electronic Transactions and Law Number 20 of 2001 concerning Amendments to Law Number 31 of 1999 concerning the Eradication of Corruption Crimes recognize that electronic information or documents are valid legal evidence in the judge. Although the Criminal Procedure Code does not regulate the position of electronic evidence and the definition of evidence itself, Article 39 paragraph (1) of the Criminal Procedure Code states that objects that can be confiscated can be considered as evidence. However, Law Number 11 of 2008 concerning Information and Electronic Transactions and Law Number 20 of 2001 concerning Amendments to Law Number 31 of 1999 concerning the Eradication of Corruption Crimes recognize that electronic information or documents are valid legal evidence in the judge. Although the Criminal Procedure Code does not regulate the position of electronic evidence and the definition of evidence itself, Article 39 paragraph (1) of the Criminal Procedure Code states that objects that can be confiscated can be considered as evidence. However, Law Number 11 of 2008 concerning Information and Electronic Transactions and Law Number 20 of 2001 concerning Amendments to Law Number 31 of 1999 concerning the Eradication of Corruption Crimes recognize that electronic information or documents are valid legal evidence in the judge.]]>
<![CDATA[Criminal and criminal actions against minors ]]>
<![CDATA[Polii, Johanis L.S.S.]]>
<![CDATA[ Gema Wiralodra Vol. 14 No. 3 (2023): Gema Wiralodra ]]>
Publisher : <![CDATA[Universitas Wiralodra ]]>
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DOI: 10.31943/gw.v14i3.495
<![CDATA[This abstract conveys the importance of protecting children's rights as part of citizens. Every country in the world must provide adequate care and protection for children. This guidance and protection cover the child's overall physical, mental, and social growth and development. Even though there are cases of children involved in criminal acts, the development and protection of children remain the state's responsibility. In recent years, the media has often raised the issue of juvenile delinquency or crimes committed by children. This attracts public attention because children even become perpetrators of crimes. This research uses secondary data from library materials such as books, laws, literature, and journals. The educational punishment system is one form of the punishment system used today. This system pays more attention to children's rights and obligations and provides treatment to promote better integration of children into society. This treatment is carried out by placing children in care or coaching institutions that provide education job training and spiritual aspects to improve children's morals and spirituality so that mental improvement can be carried out more quickly. The rules for implementing juvenile crimes in Indonesia are regulated in the Criminal Procedure Code (KUHP) and Law Number 3 of 1997 concerning Juvenile Courts. In this way, it can be seen how the child punishment system currently applies in Indonesia.]]>
<![CDATA[Enforcement of constitutional rights through constitutional complaint as an embodiment of the law state ]]>
<![CDATA[Bawembang, Nopesius]]>;
<![CDATA[Wowor, Karel]]>
<![CDATA[ Gema Wiralodra Vol. 14 No. 2 (2023): gema wiralodra ]]>
Publisher : <![CDATA[Universitas Wiralodra ]]>
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DOI: 10.31943/gw.v14i2.496
<![CDATA[Indonesia is a constitutional state which is based on the constitution as the Constitution of the State. The constitution must take precedence and all actions or regulations originating from authorities delegated by the constitution must not conflict with the constitutional rights of citizens and the constitution itself. The data in this study used secondary data from various sources of literature such as books, laws, literature, and journals. One of the principles of a rule of law is government based on law, which ensures that every state activity has a clear legal basis. The mechanism for reviewing legal regulations, especially constitutional review, prevents actions or decisions that violate the constitutional rights of citizens. Constitutional review is a concept that emerged as a result of the development of modern ideas about a system of government based on a rule of law, separation of powers, and the protection and promotion of human rights. Constitutional review is a legal umbrella to protect citizens from actions or regulations that violate their fundamental rights.]]>
<![CDATA[The role of Islamic religious education teacher in increasing student discipline: A case study at SMP Negeri 2 Polokarto Sukoharjo ]]>
<![CDATA[Pangestu, Salvinia Iga]]>;
<![CDATA[Abidin, Zaenal]]>
<![CDATA[ Gema Wiralodra Vol. 14 No. 2 (2023): gema wiralodra ]]>
Publisher : <![CDATA[Universitas Wiralodra ]]>
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DOI: 10.31943/gw.v14i2.506
<![CDATA[This research leads to the role of Islamic Religious Education (PAI) teachers in improving student discipline at SMP Negeri 2 Polokarto Sukoharjo. This study discusses the formulation of the problem (1) The role of Islamic Religious Education (PAI) teachers in increasing student discipline at SMP Negeri 2 Polokarto Sukoharjo, (2) Supporting and inhibiting factors in increasing student discipline at SMP Negeri 2 Polokarto Sukoharjo. This qualitative research uses a phenomenological approach with the object of Mr. Heriyanto as a teacher of Islamic Religious Education at school and one of the students at SMP Negeri 2 Polokarto, which helps obtain more detailed information. The data acquired shows that the inhibiting factors that cause student indiscipline at SMP Negeri 2 Polokarto are due to factors from family, peers, and the environment, which causes children to no longer be enthusiastic about doing things related to discipline. Thus the role of the PAI teacher in increasing student discipline at Polokarto 2 Public Middle School is that teacher must be able to guide students to become students who have mature thinking, are independent, and can solve their problems, the teacher must be able to be a role model for his students to carry out all activities in the school environment, and Finally, the teacher must be able to set a good example for his students both in terms of attitude, behavior, language.]]>
<![CDATA[Information Technology-Based Law Enforcement in Increasing Public Trust in the Police ]]>
<![CDATA[Marasambessy, Resa F]]>
<![CDATA[ Gema Wiralodra Vol. 14 No. 2 (2023): gema wiralodra ]]>
Publisher : <![CDATA[Universitas Wiralodra ]]>
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DOI: 10.31943/gw.v14i2.507
<![CDATA[The present article offers a succinct summary of the scholarly investigations on the function of information technology (IT) in law enforcement and its influence on the level of trust that the public places in this institution. This study aims to investigate the significance of information technology (IT) in law enforcement and its correlation with the level of public confidence in law enforcement agencies. The methodology employed in this study is a literature review, which involves a systematic analysis of pertinent research articles and scholarly papers to extract significant insights. The results underscore the multifaceted uses of information technology in law enforcement, encompassing data mining and crime investigation systems, sophisticated IT methodologies, and knowledge representation and advisory systems. The utilization of IT applications has been observed to augment law enforcement capabilities and promote the establishment of public trust in the police. The study's findings suggest that the appropriate and principled utilization of information technology can facilitate openness, liability, and civic participation, resulting in enhanced rapport between law enforcement entities and the populace. The present study offers significant contributions to law enforcement, policymaking, and research by providing insights on how information technology (IT) can improve public trust in the police.]]>
<![CDATA[Legal protection of customer data in implementing the financial information access law for tax purposes ]]>
<![CDATA[Haryandu, Randu]]>;
<![CDATA[Azheri, Busyra]]>;
<![CDATA[Rembrandt, Rembrandt]]>
<![CDATA[ Gema Wiralodra Vol. 14 No. 2 (2023): gema wiralodra ]]>
Publisher : <![CDATA[Universitas Wiralodra ]]>
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DOI: 10.31943/gw.v14i2.509
<![CDATA[The enactment of the Law on Access to Financial Information for Tax Purposes (Access to Financial Information) created a new paradigm in applying the principle of bank secrecy. The Law on Access to financial information has given authority to the Director General of Taxes to open taxpayer data at a bank even though the taxpayer is not being audited, billed, and investigated for tax crimes. This causes taxpayer data to be accessible at the bank if it meets predetermined criteria. The state must provide legal protection to secure bank customer data, so irresponsible parties do not misuse it. This study aims to determine and analyze the form of legal protection for customer data in implementing the Financial Information Access Law. This research method uses a normative juridical approach, analyzed normatively and qualitatively. The research results show that the Law on Access to Financial Information does not explicitly regulate the legal protection of customer data, and there are no administrative and criminal sanctions for parties who misuse customer data. Protection of customer data in implementing access to financial information is only found in the Regulation of the Minister of Finance. This Regulation of the Minister of Finance should regulate the technical implementation of the law. In the future, the government can conduct studies and change the Financial Information Access Law to guarantee legal protection for customer data regulated by law.]]>
<![CDATA[Factors affecting earnings management: current tax expenses, deferred tax liabilities, and deferred tax expenses ]]>
<![CDATA[Saputra, Asep]]>;
<![CDATA[Kuntadi, Cris]]>
<![CDATA[ Gema Wiralodra Vol. 14 No. 2 (2023): gema wiralodra ]]>
Publisher : <![CDATA[Universitas Wiralodra ]]>
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DOI: 10.31943/gw.v14i2.514
<![CDATA[Previous or relevant research is fundamental in a study or scientific article. Previous relevant research strengthens the theory and phenomena of the relationship or influence between variables. This article reviews the factors influencing earnings management, namely current tax, Deferred Tax Liabilities, and Deferred Tax Expenses, a literature study on tax accounting. This article aims to build a hypothesis on the influence between variables to be used in further research thesis literature review article results in e are: 1) the current tax burden affects earnings management; 2) current tax liabilities affect deferred tax; and 3) deferred tax expense affects earnings management.]]>
<![CDATA[Impact of implementation of PSAK 73 on leases: relevance of financial statements, financial performance and tax avoidance ]]>
<![CDATA[Purwitasari, Ribka Lotty]]>;
<![CDATA[Kuntadi, Cris]]>
<![CDATA[ Gema Wiralodra Vol. 14 No. 2 (2023): gema wiralodra ]]>
Publisher : <![CDATA[Universitas Wiralodra ]]>
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DOI: 10.31943/gw.v14i2.515
<![CDATA[The accounting treatment for leases has changed with the issuance of PSAK 73 which became effective on January 1, 2020. PSAK 73 is a new accounting standard that adopts the old IFRS 16 policy and regulates how an asset is recognized, measured, presented and disclosed in Financial Statements. The standard will have significant changes to the recognition of lease accounting which will be disclosed in the financial statements. This literature study article is based on previous research or research that is relevant to reviewing the impact of applying PSAK 73 on leases on the relevance of financial statements, financial performance and tax avoidance. The purpose of writing this literature study is to build a hypothesis from the application of PSAK 73 on leases to be used for further research. The method used in writing this article is the library research method which originates from online media including Google Scholar, Mendeley and other academic online media. the right company, 2) the impact of the application of PSAK 73 on financial performance on asset capitalization which resulted in significant changes in the Financial Statements, and 3) the impact of the application of PSAK 73 on tax avoidance in the implementation of tax rules on leases, especially in fiscal corrections and income tax calculations.]]>
<![CDATA[Effect of capital structure, profitability and operational costs on corporate income tax payable ]]>
<![CDATA[Hapsari, Yuni Puspo]]>;
<![CDATA[Kuntadi, Cris]]>
<![CDATA[ Gema Wiralodra Vol. 14 No. 2 (2023): gema wiralodra ]]>
Publisher : <![CDATA[Universitas Wiralodra ]]>
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DOI: 10.31943/gw.v14i2.516
<![CDATA[Previous or relevant research is fundamental in a study or scientific article. Previous or relevant research strengthens the theory and phenomenon of the relationship or influence between variables. This article reviews the factors that affect corporate income tax payable, namely capital structure, profitability, and operating costs, a study of the Tax Accounting literature. This article aims to build a hypothesis on the influence between variables to be used in further research. This literature review article results are: 1) capital structure influences the corporate income tax payable; 2) profitability affects the corporate income tax payable; and 3) operating costs affect the Corporate Income Tax Payable.]]>
