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Akrab Juara : Jurnal Ilmu-ilmu Sosial
Published by Yayasan Akrab Pekanbaru
ISSN : 25285130     EISSN : 26209861     DOI : -
Core Subject : Health, Science,
Biochemistry, Genetics & Molecular Biology Chemistry Medicine & Pharmacology
URNAL AKRAB JUARA adalah sebuah jurnal pendidikan dan pengetahuan yang berkaitan dengan ilmu-ilmu sosial untuk para pendidik dan pendidikan yang ingin menungkan hasil karya ilmiahnya dengan nuangsa teknologi pembelajaran serta pengajaran dalam bidang masing-masing keilmuannya.
Arjuna Subject : Pharmacology, Toxicology and Pharmaceutics - Ilmu Farmasi
Articles 2,516 Documents
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PERLINDUNGAN HUKUM BAGI TERSANGKA PIDANA PAJAK DI PRAPERADILAN DITINJAU DARI PUTUSAN NO.PUT MK 21/PUU-XII/2014 Vonnicia Vonnicia; Nanda Dwi Rizkia; Hardi Fardiansyah
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 8 No. 3 (2023): Agustus
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v8i3.2139

Abstract

Juridically, crimes in the field of taxation show that these crimes are the substance of tax law because the rules of tax law are violated. Sociologically, crimes in the field of taxation have shown a real situation that occurs in society as a form of activity by tax officials, taxpayers, tax officials or other parties. In the Constitutional Court Decision, it was decided that the provisions of Article 77 letter A of the Criminal Procedure Code do not have binding legal force as long as they are not interpreted including the determination of suspects, searches and confiscations. As for one of the legal considerations, the determination of a suspect is part of the investigative process which is a deprivation of human rights, so the determination of a suspect by an investigator should be an object that can be requested for protection through pretrial legal endeavors. This is solely to protect a person from the arbitrary actions of an investigator which is most likely to occur when a person is named a suspect, even though in the process it turns out that there was an error, so there are no institutions other than pretrial institutions that can examine and decide them. The research method used is normative juridical, the approach method is more emphasis on law, the source of legal material is law, and the type of collection of legal material is by literature study. The results of this study are that the Constitutional Court's decision provides protection for someone who has experienced an erroneous legal process when he is named a suspect. In the provisions of Article 8 of Law 39/1999 concerning Human Rights it is regulated that "The protection, promotion, enforcement and fulfillment of human rights is primarily the responsibility of the government. This means that the Constitutional Court takes a role in fulfilling human rights through its decisions as part of constitutional responsive efforts. One element of legal protection that is emphasized through this decision is legal certainty that investigators must carry out investigative actions in accordance with applicable legal procedures
KAJIAN YURIDIS BATASAN DOKTER DALAM MELAKUKAN TINDAKAN MEDIS YANG BUKAN KEWENANGANNYA DI TINJAU DARI UNDANG-UNDANG NO.29 TAHUN 2004 TENTANG PRAKTEK KEDOKTERAN Alfred Sutrisno; Nanda Dwi Rizkia; Hardi Fardiansyah
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 8 No. 3 (2023): Agustus
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v8i3.2140

Abstract

A doctor is required to carry out his obligations and be responsible for every effort in medical action against patients. However, some doctor's mistakes occur due to negligence or negligence. Errors or omissions made by doctors when treating patients are known in medical science as Medical Malpractice. Errors or omissions that cause harm to the patient. The relationship between doctor and patient seen from the perspective of civil law is an engagement relationship that originates from agreements and laws, where the relationship between the health service provider (medical service) as a medical action and the recipient of health services, namely the patient. The method used in this research is normative juridical research method. With a legal approach, a case approach and a conceptual approach. Data collection techniques with library data and laws and regulations. The results of the research limit doctors are allowed to take medical actions that are not within their competence, the medical profession must first have STR and SIP as stipulated in Article 29, Article 36, Law Number 29 of 2004 concerning Medical Practitioners, doctors are not allowed to take medical action those who are not competent as long as they do not have a competency certificate for the recognition of what they have obtained during the educational process, and receive additional training to obtain these competencies, and carry out the referral process if they are unable to carry out patient examination and treatment. second, the settlement process is carried out first to MKDKI to determine violations of medical disciplines and forward to MKEK to determine ethical violations and impose ethical sanctions, Article 29 of Law Number 36 of 2014 Concerning Health, provides an alternative settlement through mediation, and if it is suspected of committing a crime the crime is forwarded to the competent authorities Article 66 paragraph (3) of Law Number 29 of 2004 concerning Medical Practitioners. Therefore, doctors must always be guided by professional standards and standard operating procedures in carrying out medical practices.
PELATIHAN PUBLIC SPEAKING, MASTER OF CEREMONY (MC) DAN ICEBREAKING DALAM RANGKA MENINGKATKAN KEPERCAYAAN DIRI SISWA SISWI SMK SAID NAUM JAKARTA PUSAT Redjeki Agoestyowati
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 8 No. 3 (2023): Agustus
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v8i3.2141

Abstract

Being able to speak in public, become an MC, and do icebreaking activities are skills that are needed now. These three activities are often used in various events, both formal and informal events, such as seminars, art performance, training, birthdays, inauguration, company gatherings and others. In those activities, people who can speak in public are definitely needed to give speeches, become MCs or do icebreaking, but many people feel less confident about speaking in public due to nervousness, or lack of practice, not used to it, or other reasons. Basically, the ability to speak in public can be learned and trained, the more often we do it, the more skilful and courageous will appear confidently. One form of public speaking activity is the Master of Ceremony (MC), which is an activity to guide an event, including several kinds of Programmes of formal, semi-formal, entertainment, birthday events, talk shows and so on. The opportunity to become an MC or the MC profession is currently very large and can be done by anyone, including students who are still in SMK. Therefore, it is necessary to provide training for students at Said Naum Vocational High School, Central Jakarta with the theme: Public Speaking, Master of Ceremony (MC) and Icebreaking Training in order to increase the self-confidence of Said Naum Vocational School students, Central Jakarta.
KAJIAN PEMBIAYAAN SAMPAH DAN KELEMBAGAAN UNTUK PENGELOLAAN TPA SAMPAH KOTA BLITAR Parikesit Penangsang; Pramita Studiviany; Adiati Trihastuti
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 8 No. 3 (2023): Agustus
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v8i3.2142

Abstract

Technological developments and population growth have an effect on waste management which requires proper and adequate handling because the volume of waste is increasing day by day. The main problem of final waste management is overcapacity at TPA and low level of waste management before entering TPA. The city of Blitar has an area of around 32.57 km2 with a population of ± 158,313 people. The Blitar City TPA is located in the Ngegong neighborhood, Gedog Village, Kec. Sananwetan with a land area of 4 ha. There are 2 cells in the prepared Gedog TPA. Currently cell 1 is passive. If the community and scavengers sort waste, it is estimated that cell 2 will be full in the next 3 years. The results of the calculation of the investment performance of the local government of Blitar City have a high investment capacity. Waste processing is still sourced from the Blitar city budget. The Operational Budget for Waste Handling from the APBD of the city of Blitar has fluctuated and there is not even written data on the budget. The fees from the community are not enough to manage all the existing waste, so they are unable to cover the operational costs of waste processing. The UPTD in the field of waste management has not yet collected user fees in a good administrative manner, because data on fees is not yet available according to the type of classification/group of objects of fees. It is recommended that personnel take part in administrative management training for collecting waste fees, so that they have a data base for fees. Regional Regulation Number 07 of 2017 concerning Garbage/Cleaning Service Charges needs to be amended, which will be used as the basis for imposing fees according to the type of object. Collaboration between the government and business entities in providing infrastructure for waste management in the city of Blitar cannot yet be carried out. It is better to do internal improvements, for example in financing and institutions.
NEGOSIASI BUDAYA DALAM OLAHRAGA (Studi Kasus Atlet Berhijab Figure skating Pertama Uni Emirat Arab) Faiza Kintan Maharani; Ade Solihat
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 8 No. 3 (2023): Agustus
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v8i3.2143

Abstract

The phenomenon of hijab is creating more and more space for consideration. The use of hijab among female athletes in various sports is increasing. This research discusses the clothing performance of Zahra Lari, a figure skating athlete from Abu Dhabi, United Arab Emirates. Figure skating is a sport performed by dancing on ice with tight clothing attached to the athlete's body. This type of tight-fitting clothing is aerodynamic and lightweight to make it easier for athletes to move without feeling overloaded. Zahra Lari was the first female athlete to wear the hijab at the 2012 European Cup Winter Championships in Italy. Zahra Lari received a deduction in the competition due to her unusual use of the hijab. The deduction made Zahra Lari appeal to the International Skating Union (ISU), because she felt unfairly treated. The appeal was eventually accepted by the ISU and since then many figure skating athletes have worn the hijab in various competitions. Zahra Lari's efforts to negotiate the figure skating clothing model with the addition of hijab is the focus of this research. This research aims to explain how Zahra Lari negotiates culture in order to be accepted to compete in international figure skating competitions without leaving her attitude and worldview in dressing. This research uses a qualitative method. Data collection techniques were carried out by studying English-language media and remote interviews. Interviews were conducted with Zahra Lari as the main informant. Interviews were also conducted with a figure skating coach in Kuwait and a Kuwaiti national figure skating athlete. The results showed that Zahra Lari's cultural negotiation had an impact on cultural harmonisation in figure skating.
ANALISIS PERENCANAAN PAJAK (TAX PLANNING) PADA PT PRATAMA GRAHA SEMESTA Fitri Rahmiyatun; Sugiarti Sugiarti; Rina Oktiyani; RM Teddy Aliudin; Merlyn Merlyn
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 8 No. 3 (2023): Agustus
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v8i3.2144

Abstract

According to Law Number 36 of 2008 there are two Tax Subjects, namely, Domestic Tax Subjects (SPDN) and Foreign Tax Subjects (SPLN). One of the Domestic Tax Subjects is a Business Entity that has the largest contribution in tax revenue. The tax that must be paid by the Business Entity depends on the profit it generates each year. The higher the profit, the higher the tax. Therefore, to minimize tax payments according to the rules of the taxation frame, Tax Planning is needed, namely several ways to minimize the tax burden without having to violate the tax law. In writing this final project, two methods are used, namely the Observation Method and the Documentation Method. The data used are the Income Tax Return, VAT, and the Financial Statements of PT Pratama Graha Semesta 2020. The results of this final project research, Tax Planning at PT Pratama Graha Semesta utilizes the Government Borne Income Tax (DTP) incentive according to PMK 09/PMK.03 /2021 such as PPh Article 21, PPh Article 22 Imports, Reduction in Installment of PPh Article 25 by 50%, optimizing credit for input tax invoices through the e-invoice application on the Prepopulated VAT menu, collecting evidence of withholding income tax, minimizing the tax burden on Article 23 PPh, avoiding sanctions fines by setting the payment date and separate tax reporting, as well as conducting fiscal reconciliation. So with Tax Planning, tax financing can be well organized.
KEPEMIMPINAN TRANSFORMASIONAL DALAM UPAYA MENINGKATKAN KUALITAS SEKOLAH DAN KUALITAS TENAGA PENDIDIK Dewi Retno Budiastuti
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 8 No. 3 (2023): Agustus
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v8i3.2145

Abstract

Leadership in an organization is the ability to influence others. In school institutions, the Principal must be able to lead himself by having emotional and spiritual skills so that the Principal can run his school well. The principal must also be able to lead his team, namely teachers, employees and other school residents. Finally, the Principal must also be able to lead the organization, must be able to understand the vision and mission of the school well and have responsibility for the school he leads. The research method used in this study is a literature study. In this study, researchers search for data and information on various written sources including through archives, magazines, books, articles, news, journals or documents relevant to the problem studied. By conducting a literature study, researchers can have a broader and deeper deepening of the problem to be researched. In this study, researchers aim to determine efforts to improve the quality of schools and the quality of educators through transformational leadership. Main Duties and Functions of the Principal, which include planning and implementing work programs, supervising and evaluating, implementing leadership and implementing school information systems. All the main duties and functions carried out by the principal above, have the aim of improving the quality of the school. The principal as a transformational leader is someone who helps the organization and the people under his supervision to make good and positive changes in school activities. Change in an organization can occur slowly and also quickly. A teacher who works hard, will produce excellent work and results, and the quality of a good teacher can be seen from optimal work. Principals with transformational leadership will improve the quality of the school and also the quality of educators or teachers.
TRANSFORMASI DIGITALISASI PENDIDIKAN DAN KESEJAHTERAAN PADA ERA COVID-19 : KAJIAN SYSTEMATIC LITERATURE REVIEW Dudi Duta Akbar
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 8 No. 3 (2023): Agustus
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v8i3.2146

Abstract

COVID-19 has caused many difficulties around the world, from productivity to educational problems. This research aims to disseminate research trends on digitalization of education and welfare in the context of the COVID-19 pandemic. Through a systematic review, all the most research works on this topic in English, context, which were published between 2020–2023 in international high-impact journals, were analysed. After analyzing 201 articles, the results show the most frequently used keywords arehuman covids digitalization education sustainability. Research that directly discusses the transformation of digitalization on welfare was not found. This is transmitted to the points above to achieve the impact of digitalization of education on welfare.
BERBICARA TANPA KECEMASAN DALAM PRAKTEK PUBLIC SPEAKING Ratna Kartika Sari
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 8 No. 3 (2023): Agustus
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v8i3.2147

Abstract

Public speaking is a skill that absolutely must be mastered by everyone from various professions, including leaders. A public speaker must learn, understand, and apply the methods and techniques of pushing the right material according to the characteristics of the audience invited and the material to be delivered. The biggest obstacle faced actually comes from the public speaker himself, such as fear, fear, feelings of shame, lack of confidence, and lack of discipline. This qualitative research aims to overcome the public speaking obstacles faced by RT administrators in RW.02 Bambu Apus and to help provide solutions to overcome these obstacles. The results of the research revealed that anxiety is an obstacle that always arises when appearing to speak in public, especially if the event is attended by important people or government officials at a higher level. This anxiety eventually creates other obstacles, such as being assertive, hands feeling cold, shaking, not focusing on the material, and being at a loss for words. Practices that are carried out continuously and consistently, as well as creativity in conveying material are the keys to success in public speaking.
SISTEM PEMBELIAN KREDIT UNTUK FOOD AND BEVERAGE PADA BEST WESTERN PLUS KEMAYORAN HOTEL Anisa Wulandira; A Sudrajat
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 8 No. 3 (2023): Agustus
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v8i3.2148

Abstract

A system is a collection or set of elements, components or variables that are organized, interact with each other, are interdependent and integrated. Meanwhile, credit purchases are purchases made by companies by gradually repaying the payment fee. Food and Beverage or commonly abbreviated as F&B is a department in hospitality that focuses on food and beverage services to achieve customer satisfaction. Of course, the materials used in the F&B department must be provided by the purchasing department. This study aims to fulfill a final assignment in a diploma three accounting study program, in addition to knowing the credit purchasing system for food and beverage that exists at the Best Western Plus Kemayoran hotel. By using the observation method, documentation method, and literature study in conducting this research. It can be concluded from the results of this study, that purchase requests for food and beverage are made by the kitchen department, and the purchasing department will make purchases on credit in order to reduce hotel expenses. Due to requests that are almost every day.

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