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Jurnal Ilmiah METADATA
Published by Yayasan Pendidikan Islam Tholabul 'Ilmi
ISSN : -     EISSN : 27237737     DOI : 10.10101
Core Subject : Religion, Education, Social,
Religion Education Law, Crime, Criminology & Criminal Justice Social Sciences
for aims to serve as a medium of information and exchange of scientific articles between teaching staff, alumni, students, practitioners and observers of science in education, Sains, Social, Technology and Humaniora. Focus ans Scope : Education, Management, Law, Sains, Social, Technology and Humaniora. Jurnal Ilmiah Metadata editor receives scientific articles of empirical research and theoretical studies related to Education, Management, Law, Sains, Social, Technology and Humaniora sciences
Arjuna Subject : Umum - Umum
Articles 272 Documents
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PENGARUH KINERJA KEUANGAN DAN PENGUNGKAPAN CSR TERHADAP NILAI PERUSAHAAN DENGAN MODERASI INTELLECTUAL CAPITAL Devitasari, Lucy; Supriadi, Taufiq
Jurnal Ilmiah METADATA Vol. 3 No. 1 (2021): Edisi bulan Januari 2021
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Abstract

Tujuan Penelitian ini adalah untuk menganalisis serta mengkaji pengaruh Kinerja Keuangan dan Pengungkapan CSR terhadap Nilai Perusahaan Dengan Moderasi Intellectual Capital pada perusahaan Food and Beverage, Pertambangan dan Semen di Bursa Efek Indonesia. Sampel dalam penelitian ini sebanyak 24 perusahaan Food and Beverage, Pertambangan dan Semen dengan tahun pengamatan selama 5 (lima) tahun (2013-2017) jadi total data sampel sebanyak 120 sampel dipilih dengan menggunakan metode purpossive sampling. Metode penelitian yang digunakan dalam penelitian ini adalah alat analisa Structural Equation Modeling (SEM). Hasil Penelitian menunjukkan bahwa secara Parsial Kinerja Keuangan dan Pengungkapan CSR berpengaruh signifikan terhadap Nilai Perusahaan. Akan tetapi ketika masing masing variabel independen dimoderasi dengan Intellectual Capital, hasilnya menjadi tidak berpengaruh terhadap Nilai Perusahaan.
INTERAKSI PROFITABILITAS DAN KEPEMILIKAN SAHAM KELUARGA TERHADAP PENGHINDARAN PAJAK Mustika, Nita; Rachmani, Hasan
Jurnal Ilmiah METADATA Vol. 3 No. 1 (2021): Edisi bulan Januari 2021
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Penelitian ini bertujuan untuk menganalisa hubungan profitabilitas (ROA) dan Kepemilikan Keluarga (KK) terhadap penghindaran pajak. Penghindaran pajak diukur menggunakan standar CeTR dengan variabel X1 Profitabilitas, X2 Kepemilikan saham Keluarga. Sampel penelitian terdiri atas perusahaan yang terdaftar di sektor pertambangan BEI dengan pemilihan sampel purpose sampling. Dihasilkan 12 perusahaan yang memenuhi syarat pengujian dengan periode tahun pengamatan selama 4 tahun (2011-2014). Pengujian hipotesis menggunakan Reggresion Analysis dengan SPSS ver. 20. Hasil penelitian membuktikan bahwa Profitabilitas berpengaruh signifikan negatif terhadap Penghindaran Pajak. Kepemilikan Keluarga tidak berpengaruh signifikan terhadap penghindaran pajak.
ANALISIS PENGARUH UKURAN PERUSAHAAN TERHADAP KOEFESIEN RESPON LABA SEBELUM DAN SESUDAH DIPERKUAT KEPEMILIKAN INSTITUSI Kustiono, Okke; Susilo, Danang
Jurnal Ilmiah METADATA Vol. 3 No. 1 (2021): Edisi bulan Januari 2021
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Penelitian ini bertujuan untuk meneliti Analisis Pengaruh Ukuran Perusahaan terhadap Koefesien Respon Laba Sebelum Dan Sesudah Diperkuat Kepemilikan Institusi (Studi Empiris Pada Perusahaan Manufaktur Sektor Otomotif Yang Ada Di BEI) mulai tahun 2015 sampai dengan 2018. Pengambilan sampel menggunakan metode purposive sampling, diperoleh perusahaan sampel sebanyak 10 perusahaan dari populasi 13 perusahaan dengan total observasi 40 data selama 4 tahun. Metode pengumpulan data teknik dokumentasi data sekunder berupa laporan keuangan dan laporan tahunan yang dipublikasikan melalui website www.idx.co.id. Serta harga pasar saham dan indeks harga saham gabungan. Metode analisis Data yaitu Uji Deskriptif, Uji Asumsi Klasik, Uji F, Uji t-test, Uji Koefesien Determinasi dan Uji Regresi Moderated Regression Analysis (MRA) Hasil penelitian ini menunjukkan bahwa ukuran perusahaan secara simultan berpengaruh signifikan terhadap koefesien Respon Laba pada perusahaan sektor otomotif yang terdaftar di Bursa Efek Indonesia tahun 2015-2018. Setelah dilakukan interaksi Kepemilikan Institusi tidak dapat memperkuat Ukuran Perusahaan terhadap koefesien respon laba.
PENGARUH TAX AMNESTY SANKSI PAJAK DAN SUNSET POLICY TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PELAYANAN FISKUS SEBAGAI PEMODERASI (Studi Pada Kantor Pelayanan Pajak Pratama Bekasi Utara) Panjaitan, Christina; Jayasukmana, Pradhana
Jurnal Ilmiah METADATA Vol. 3 No. 1 (2021): Edisi bulan Januari 2021
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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh tax amnesty (TA), sanksi pajak (SP) dan sunset policy (SPI) terhadap kepatuhan wajib pajak (KWP) dengan kondisi sebelum dan sesudah dimoderasi pelayanan fiskus (PF). Kepatuhan wajib pajak merupakan variabel dependen dalam penelitian ini. Dan variabel independen yang diteliti adalah tax amnesty, sanksi pajak dan sunset policy. Penelitian ini memasukkan variabel moderasi yaitu pelayanan fiskus. Sampel dalam penelitian ini sebanyak 100 respoden yang ada di wilayah KPP Pratama Bekasi Utara. Pengambilan sampel dengan menggunakan metode Slovin. Metode analisa data menggunakan asumsi klasik dan pengujian hipotesis dengan menggunakan metode regression analysis (MRA) Berdasarkan hasil penelitian analisis data diketahui tax amnesty berpengaruh positif signifikan, sanksi pajak berpengaruh positif signifikan dan sunset policy berpengaruh signifikan terhadap kepatuhan wajib pajak dan ketika dimoderasi dengan pelayanan fiskus tax amnesty dan sanksi pajak tetap positif signifikan sedangkan sunset policy tetap signifikan terhadap kepatuhan wajib pajak.
PENEGAKAN HUKUM TERHADAP PELAKU PERDAGANGAN SATWA DILINDUNGI DI WILAYAH HUKUM PENGADILAN NEGERI IDI Iqbal, Muhammad; Lubis, M. Yamin; Purba, Nelvitia
Jurnal Ilmiah METADATA Vol. 3 No. 2 (2021): Edisi Bulan Mei 2021
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Abstract

The legal arrangements for the criminal act of trafficking in endangered species in the jurisdiction of the IDI District Court are specifically regulated in Law No.5 / 1990 on BKSDA and Qanun Number 11 of 2019 concerning Wildlife Management. In both regulations, there are several actions that are prohibited, including trading protected wild animals as regulated in Article 21 paragraph (2) of Law no. 5/1990 on BKSDA. Law enforcement against traffickers of endangered species in the jurisdiction of the IDI District Court is still not maximal. It is known from 11 cases of elephant deaths that occurred in 2018, only one case was successfully resolved by investigators, and examined and tried by the IDI District Court. Barriers encountered in law enforcement against perpetrators of endangered wildlife trade are influenced by the substance of the law, law enforcement, facilities and infrastructure, and community factors.
AKIBAT HUKUM PERJANJIAN KERJA SECARA LISAN MENURUT PERSPEKTIF HUKUM KETENAGAKERJAAN Nasution, Mulia Syahputra; Suhaidi, Suhaidi; Marzuki, Marzuki
Jurnal Ilmiah METADATA Vol. 3 No. 2 (2021): Edisi Bulan Mei 2021
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An employment agreement is an agreement made between an employer and an employer, which is the starting point for an employment relationship. Manpower Act, to make a written employment agreement. Verbal employment agreements are also considered valid by law. It is important to have a written work agreement as a binding and as evidence. In practice, it is not uncommon for work relationships to be carried out without being based on a written work agreement so that it will cause legal problems, especially regarding workers' rights. The formulation of the problem in this thesis is how to arrange a work agreement in the perspective of labor law, the status of workers who carry out a work relationship with an oral work agreement, the legal consequences of working relations based on an oral work agreement in the perspective of labor law. The research method used is descriptive analysis which leads to normative juridical legal research, namely research carried out by referring to legal norms, namely examining library materials or secondary materials. Secondary data by processing data from primary legal materials, secondary legal materials and tertiary legal materials. The results show that the position of a work agreement orally based on the perspective of labor law has a strong position, which is valid as long as it does not contradict the legal conditions of the work agreement as regulated in Article 52 of the Manpower Act, legal consequences of working relations based on the work agreement. Orally According to the provisions of the Employment Law, namely an oral work agreement, has several legal consequences, if the work relationship is in the form of a specified time work agreement (PKWT) which is made orally, then the status changes to an indefinite work agreement (PKWTT). Legal Protection for Workers in a Work Relationship Based on an Oral Agreement According to the Manpower Law Provisions, namely a verbal employment agreement has not been able to provide full legal protection to the parties, especially workers.
KAJIAN YURIDIS TERHADAP PERBUATAN SESEORANG YANG MELAKUKAN PENCURIAN DENGAN KEKERASAN DALAM PERSPEKTIF KUHP (Studi Putusan 2964/Pid. B/2019/PN. Mdn) Mulyoto, Mulyoto; Purba, Nelvitia; Sahlepi, Arief
Jurnal Ilmiah METADATA Vol. 3 No. 2 (2021): Edisi Bulan Mei 2021
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The crime of theft with violence is regulated in Article 365 of the Criminal Code, which consists of 4 (four) paragraphs. Each paragraph in the article determines criminal elements that are different from the main criminal form (Article 362 of the Criminal Code), namely the existence of additional criminal conditions and elements, so that the criminal threat becomes more severe. The criminal responsibility of the perpetrators of the crime of theft with violence based on the Criminal Code, namely the fulfillment of the criminal elements as stipulated in Article 362 of the Criminal Code as the main form of the crime of theft, which is then filled with conditions or other additional criminal elements as a reason for the aggravation of the crime in the crime theft. The basis for the judge's consideration in making a decision against the perpetrator of the crime of theft with violence, namely by considering the charges of the public prosecutor, or what is called juridical considerations, as well as considering things that are aggravating and mitigating for the defendant.
ANALISIS DALAM PROSES PEMBENTUKAN UNDANG-UNDANG CIPTA KERJA PERPSPEKTIF UNDANG-UNDANG NOMOR 12 TAHUN 2011 TENTANG PEMBENTUKAN PERATURAN PERUNDANG-UNDANGAN Munawar, Munawar; Marzuki, Marzuki; Affan, Ibnu
Jurnal Ilmiah METADATA Vol. 3 No. 2 (2021): Edisi Bulan Mei 2021
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The process of establishing the Job Creation Law has established a series of principles, both formally and materially. The formation of the Job Creation Law tends to ignore the principles of the formation of laws and regulations, both formal and material principles. The formulation of the problem in this thesis is how the design and ratification of Law Number 11 of 2020 concerning Job Creation is in accordance with Law No. 15/2019 concerning the Establishment of Legislations, what is the position of Law Number 11 of 2020 concerning Job Creation in the perspective of Law No. 15/2019 concerning the Formation of Legislation, how is the impact of the implementation of Law No. 11 of 2020 concerning Job Creation on the prevailing statutory system in Indonesia. The research method used is descriptive analysis that leads to normative juridical legal research, namely research conducted by referring to legal norms, namely researching library materials or secondary materials. Secondary data by processing data from primary legal materials, secondary legal materials and tertiary legal materials. The results of the study indicate that the process of designing and ratifying Law Number 11 of 2020 concerning Job Creation is not in accordance with Law No. 15/2019 concerning the Formation of Legislations because at the planning and drafting stages it turned out to be Academic Papers and the Basis for Drafting Legislation Programs. National has no legal force. The position of Law No. 11 of 2020 concerning Job Creation in the perspective of Law No. 15/2019 concerning the Formation of Legislation is to have a strong position in the structure and national legal system. The impact of the implementation of Law Number 11 of 2020 concerning Job Creation on the applicable legal system in Indonesia is that the Job Creation Law has procedural defects because in the process the public does not know the standard and official text related to the Job Creation Act, and is not involved directly in the discussion and ratification, which is contrary to the constitutional rights as citizens regulated in the 1945 Constitution of the Republic of Indonesia.
UPAYA KEJAKSAAN DALAM MELAKUKAN PENYIDIKAN DAN PENYITAAN TERHADAP HARTA HASIL KEJAHATAN PENCUCIAN UANG PADA TINDAK PIDANA KORUPSI Lubis, Nilma; Marlina, Marlina; Affan, Ibnu
Jurnal Ilmiah METADATA Vol. 3 No. 2 (2021): Edisi Bulan Mei 2021
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The investigation of assets in the crime of money laundering which is the result of a criminal act of corruption by the prosecutor's investigator generally refers to and is guided by the Criminal Procedure Code. The obstacle for the prosecutor's investigator to carry out investigations and confiscation of assets in connection with the crime of money laundering is the difficulty in revealing the whereabouts of the assets owned by the suspect, due to the efforts made by the suspect to hide his assets. The prosecutor's investigator's efforts to carry out investigations and confiscation of assets resulting from corruption related to the criminal act of laundering, namely optimizing the investigation of the assets of corruption suspects. When the suspect's assets are found, then the investigators can confiscate the assets.
TINJAUAN YURIDIS PANCASILA SEBAGAI STAATFUNDAMENTALNORM DALAM MENGHADAPI KAPITALISME PENYELENGGARAAN PENDIDIKAN DALAM PERSPEKTIF UNDANG-UNDANG NOMOR 12 TAHUN 2012 Manurung, Ojak; Lubis, M. Yamin; Affan, Ibnu
Jurnal Ilmiah METADATA Vol. 3 No. 2 (2021): Edisi Bulan Mei 2021
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In practice, in the implementation of education in the field, the main idea is to get a large profit from the implementation of this education, especially in several non-government educational institutions. The formulation of the problem in this thesis is how to regulate the crime of money laundering, how to change the paradigm in the implementation of higher education in Indonesia after the issuance of Law Number 12 of 2012 concerning Higher Education, what is the form of the threat of capitalism currently facing the Indonesian nation in the administration of higher education what is the position of Pancasila as the fundamental norm in facing the threat of capitalism to the implementation of higher education in Indonesia. The research method used is descriptive analysis which leads to normative juridical legal research, namely research carried out by referring to legal norms, namely examining library materials or secondary materials. Secondary data by processing data from primary legal materials, secondary legal materials and tertiary legal materials. The results show that the paradigm shift in the implementation of higher education in Indonesia after the issuance of Law Number 12 of 2012 concerning Higher Education is seeking, discovering, disseminating, and upholding the truth. The form of the threat of capitalism currently faced by the Indonesian nation in the implementation of higher education is in the form of materialism, consumerism, hedonism, pragmatism, and instant attitudes that have become a serious threat to efforts to educate the nation's children to become superior human resources. All forms of barriers to education must be removed, including those caused by the inability to reach the cost of education. The position of Pancasila as a fundamental norm in facing the threat of capitalism to the implementation of higher education in Indonesia is that the strengthening of national identity, nationalism and culture is important for the education world to pay attention to in relation to the influence of globalization.

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