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PENGARUH MACHIAVELLIAN, TANGGUNG JAWAB SOSIAL, DAN PREFERENSI RISIKO TERHADAP KEPUTUSAN ETIS KONSULTAN PAJAK
Ng, Suwandi;
Lukman, Lukman;
Tanzil, Wenny Yuliana
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 3 No. 2 (2022)
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)
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DOI: 10.36312/jcm.v3i2.1537
The purpose of this research was to investigate the relationship between machiavellian, social responsibility and risk preference on the ethical decision of tax consultants. The type of this research was explanatory research with quantitative approach. This research used theory of reasoned action and theory of moral development. The survey method was conducted on this research by distributing questionnaires to the respondents to obtain datas. 64 samples were collected from tax consultants who joined the Ikatan Konsultan Pajak Indonesia (IKPI) organization in Makassar, Manado and Denpasar with the total population of 272 consultants. The result of this research showed that machiavellian was negative and significantly affect the ethical decision of tax consultants, social responsibility was positive and not significantly affect the ethical decision of tax consultants and risk preference was positive and significantly affect the ethical decision of tax consultants. Determination coefficient test showed that machiavellian, social responsibility and risk preference gave affect of 39,5% on tax consultants ethical decision.
KAJIAN TINGKAT KENYAMANAN PADA JALUR PEDESTRIAN DI KOTA MANADO (STUDI KASUS: JALAN SAM RATULANGI)
Hanry, Irwan;
Tungka, Aristotulus;
Malik, Andy M.
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 3 No. 2 (2022)
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)
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DOI: 10.36312/jcm.v3i2.1530
One of the important elements in urban planning efforts is the element of convenience. Creating comfortable urban spaces for residents requires the provision of adequate infrastructure and supports activities within it. Comfort is basically related to personal safety and human security in urban spaces. Pedestrian paths are one of the important elements in the urban planning process because of their role as a link and support for the important functions of urban space, especially if pedestrian roads can guarantee the safety and comfort of pedestrian users. Therefore, it is necessary to examine the comfort level of pedestrian infrastructure paths in Manado City. The analytical method used is descriptive statistical analysis method. This study refers to 4 important aspects of the comfort of pedestrian paths, namely aspects of circulation, aspects of security, aspects of cleanliness, aspects of beauty.
PERAN APARAT PENGAWASAN INTERNAL PEMERINTAH DALAM PENCEGAHAN KECURANGAN PENGELOLAAN DANA DESA DI KABUPATEN NGAWI
Berliana, Nadila;
Purbasari, Heppy
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 3 No. 2 (2022)
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)
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DOI: 10.36312/jcm.v3i2.1535
Village funds are defined as funds sourced from the APBN earmarked for villages that will be transferred through the Regency/Municipal APBD and used to finance government administration, development implementation, community development, and community empowerment. The research aims to find out and analyze the role of APIP supervision in preventing village fund management fraud in Ngawi district, whether it is following the Minister of Home Affairs Regulation Number 73 of 2020. This research used qualitative descriptive research by interviewing 5 ( five) auditors at the Ngawi District Inspectorate. The study results showed that the Ngawi district inspectorate followed Permendagri No. 73 of 2020. The obstacle faced by the inspectorate was the lack of auditors and village officials who did not understand the importance of transparency in the financial management of village funds. The Ngawi District Inspectorate in conducting guidance and supervision complies with existing regulations and has provided maximum performance in terms of the quantity and quality of its human resources.
BUSINESS STRATEGY FORMULATION FOR SALES AND MARKETING CASE STUDY: SUPERBLOCK APARTMENT “X” IN JAKARTA
Lindawaty, Lindawaty
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 3 No. 2 (2022)
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)
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DOI: 10.36312/jcm.v3i2.1536
This study offers insights into how an apartment project “X” in Jakarta can utilize strategic business solutions to revitalize their sales and marketing efforts and overcome challenges in the market. The apartment market in Indonesia has been experiencing a decline in demand over the past five years, resulting in stagnant take-up rates, unchanged apartment prices, and a limited number of new apartment projects. To address this issue, the writer adapt the approach from Wheelen and Hunger (2010) on strategic management process framework, and performs svarious analysis, such as PESTEL, STP, Marketing Mix – 4P, and 3C. The analysis then serves as inputs for SWOT matrix and strategic initiative recommendation. Upon prioritization of the recommendation using the RICE scoring approach, the writer identified three quick wins initiatives that can be implemented within two months. The initiatives include (1) tailoring the messages to suit each market segment's product unique selling proposition and adding emotional benefits to the messages, (2) hiring a new promotion team with digital marketing capabilities, and (3) developing a special promotion for studio units that contribute the most to the stock.
UPAYA MENINGKATKAN MOTIVASI BELAJAR SISWA KELAS XI IPS 1 PADA MATA PELAJARAN GEOGRAFI MELALUI METODE STUDI KASUS DI SMA NEGERI 1 JATIBARANG KABUPATEN BREBES
Agitawardhani, Wisnu;
Bramasta, Dhi;
Mustolikh, Mustolikh
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 3 No. 2 (2022)
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)
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DOI: 10.36312/jcm.v3i2.1549
This Classroom Action Research is motivated by the low motivation of students in the Geography learning process. This can be seen during learning activities, most students are less enthusiastic in learning activities due to various factors, namely: students tend to get bored following lessons, students lack mastery of the material, and so on. This Classroom Action Research aims to increase students' learning motivation in geography subject of eleven social studies one senior high school one Jatibarang Brebes through case study learning model. This research is a class action research conducted in 2 cycles. Each cycle consists of 2 meetings, each meeting consists of 2 lesson hours. The implementation planning of each cycle includes planning, action implementation, observation, and reflection. Data collection used observation, questionnaire, interview, and documentation techniques. The research subjects were students of class eleven social studies one senior high school one Jatibarang which amounted to 35 people. The results of this study indicate that the case study learning method that has been carried out can increase student learning motivation in Geography learning. This can be seen from the overall score of student learning motivation before the action of 40.91% included in the low category, cycle I of 52.74% included in the medium category. Then in cycle II it increased again to 63.25% including in the high category. So it can be said that the actions that have been taken are in accordance with what is expected.
UPAYA PENEGAKAN HUKUM TERHADAP PENYALAHGUNAAN NARKOTIKA DAN OBAT-OBATAN TERLARANG DI KABUPATEN DAIRI
Matondang, Cyntia Theresia;
Sitanggang, Welson;
Siagian, Sofia;
Fadil, Muhammad
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 3 No. 2 (2022)
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)
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DOI: 10.36312/jcm.v3i2.1563
The aim of the study was to analyze the factors that influence the community as perpetrators of narcotics attacks in the Dairi district. To find out, explain and analyze law enforcement against perpetrators of narcotics crimes. Research results: Factors that influence the people of Dairi Regency as perpetrators of narcotics threats are legal substance, legal structure, facilities, legal culture and environment. The most influential factor is internal to them. Law enforcement against perpetrators of narcotic narcotics crimes committed in the community can be said to be classified as effective. Suggestion: Pay attention to the people of the Dairi district about the impact of drugs on the community. By conducting counseling for the people of the Dairi district. And also parents can give directions from an early age about giving more attention to children so that they have good life principles and morality so they are not easily influenced by doing things that break the law. Especially for Judges to carry out diversion against Communities who commit criminal acts so that it has a good impact on the Pandanggan community who are in conflict with the law.
HUKUM INTERNASIONAL DALAM WILAYAH PERBATASAN NEGARA
Putra, Satria Kurniawan
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 3 No. 2 (2022)
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)
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DOI: 10.36312/jcm.v4i2.1571
From the border issues between Indonesia and neighboring countries, then problems arise at the border, the fundamental question is whether there is a role for international law at the border and whether international law has a function in dealing with problems that arise at the border. In what context is the function of International Law applied? In fact, all areas on the border of Indonesia contain several aspects of very complex problems, both from a security and socio-economic perspective, which at any time could potentially pose a threat to the sovereignty of the State of Indonesia. Indonesia has established archipelagic sea lanes, which are one of the rights owned by the Archipelagic State as regulated in UNCLOS. This is then stated in Government Regulation no. 37 Years 2002 concerning the Rights and Obligations of Foreign Ships and Aircraft in Executing the Right of Archipelagic Sea Lanes Pass through Defined Archipelagic Sea Lanes. Air traffic for commercial flights is regulated by Air Traffic Control (ATC) in the Flight Information Region (FIR). The purpose of these arrangements is to prevent accidents between flights with one another. The Presidential Regulation that has been signed is Presidential Regulation of the Republic of Indonesia Number 109 of 2022 concerning Ratification of the Agreement between the Government of the Republic of Indonesia and the Government of the Republic of Singapore concerning Adjustment of Boundaries between Flight Information Region Jakarta and Flight Information Region Singapore.
PEMANFAATAN SMART COOL BOX UNTUK MENINGKATKAN KESEGARAN UDANG WINDU PADA PETANI TAMBAK
Arsianti, Rika Wahyuni;
Fairul, Fairul
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 3 No. 2 (2022)
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)
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DOI: 10.36312/jcm.v3i2.1576
Shrimp is an export commodity that contributes foreign exchange to Indonesia. Tarakan City is capable of exporting 13 thousand tons of tiger prawns every year with Japan as the main destination country. However, this shrimp commodity must meet good shrimp quality standards so that it can be exported. The most important factor in keeping shrimp fresh in the cold supply chain is temperature. This study aims to maintain the freshness of shrimp by using internet-based temperature monitoring system technology at shrimp storage posts. In this study the cool box will be maintained so that the temperature does not exceed 50C and has a feature to lower the cool box temperature automatically by flowing cold. The method used in this study was an experiment which was divided into two groups, namely the intervention group and the control group. The intervention group received temperature monitoring with an electronic system while the control group did not receive temperature monitoring. Experimental data will be analyzed by T-test. From the experimental results, it was found that all the shrimp in the intervention group were sold to the shrimp company, while not all were sold in the control group. The T-test results showed 0.07. So it can be concluded that the application of this prototype can minimize damage to shrimp at the storage post.
A PENGARUH PERILAKU ALTRUISME TERHADAP HAPPINESS PADA RELAWAN MAHASISWA YANG MENJADI KONSELOR SEBAYA SECARA DARING SELAMA PANDEMI
Hanum, Fegi Azizah;
Puspasari Thamrin, Winny
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 3 No. 2 (2022)
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)
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DOI: 10.36312/jcm.v3i2.1510
Penelitian ini menggunakan metode kuantitatif dengan survey dan teknik purposive sampling. Responden dalam penelitian ini adalah mahasiswa/I aktif atau fresh graduate yang selama berkuliah sedang atau pernah menjadi konselor sebaya (peer counselor atau yang yang sejenis secara daring dalam suatu komunitas/instansi/layanan kesehatann selama pandemi dengan minimal kegiatan selama 1 bulan. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh yang signifikan antara perilaku altruisme terhadap happiness pada relawan mahasiswa yang menjadi konselor sebaya secara daring selama pandemi. Uji hipotesis yang telah dilakukan memproleh signifikansi sebesar 0,001(p< 0,05), artinya terdapat pengaruh yang signifikan antara perilaku altruisme terhadap happiness pada relawan mahasiswa yang menjadi konselor sebaya secara daring selama pandemi. Hasil menunjukkan nilai R square sebesar 0,173 dimana perilaku altruisme mempengaruhi happiness sebesar 17,3 %, sisanya 82,7% dipengaruhi faktor lain diluar penelitian.
REALISASI KESANTUNAN TUTURAN DIREKTIF DALAM PERISTIWA TUTUR DI SMP TUNAS BANGSA GADING SERPONG
Debora, Lidya Lauren;
Rosidin, Odien;
Juansah, Dase Erwin
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 3 No. 2 (2022)
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)
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DOI: 10.36312/jcm.v3i2.1547
This study aims to analyze directive speech acts in the novel "Father" by Andrea Hirata. The method used is descriptive qualitative analysis using the theory of speech acts from Austin and Searle. Based on the results of the classification that has been carried out, there are 5 classifications, namely 5 utterances ordering, 10 utterances ordering, 10 utterances begging, 7 utterances demanding, and 8 utterances giving advice. The directive speech acts used by the characters in the novel "Ayah" by Andrea Hirata are functioned by the speaker so that the speech partner takes action according to the intent of the utterance conveyed by the speaker. The speech acts that occur in this novel are in accordance with the politeness principle where the speaker does not exceed his rights to the speech partner. The politeness in question is adjusted to the context that occurs and the social status between the speaker and the speech partner. The novel Ayah by Andrea Hirata is a mirror form of a reality of the social life of the Balitong people. Through speech acts, a person's character can be seen. The results of the study show that there are several types of directive speech acts used in the novel, such as orders, requests, invitations, and advice. In addition, directive speech acts in the novel "Father" also have a social function, namely to convey a moral message to the reader.