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Zul Anwar
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INDONESIA
Jurnal Cahaya Mandalika
Published by Institut Penelitian dan Pengembangan Mandalika Indonesia
ISSN : -     EISSN : 27214796     DOI : https://doi.org/10.36312/jcm
Core Subject : Humanities, Education,
Humanities Languange, Linguistic, Communication & Media
This journal is a means of scientific publication to develop knowledge and information. This journal specifically contains the results of research carried out in all scientific fields. Apart from publishing research results, this journal also accepts manuscripts from literature reviews and other reports for publication
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 1,162 Documents
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ANALISIS TINGKAT PEMAHAMAN ORANG TUA DALAM KESADARAN PENGGUNAAN MEDIA SOSIAL YANG BERDAMPAK TERHADAP KEJAHATAN DAN KEKERASAN PADA ANAK Syafnita, Tisna
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 3 No. 2 (2022)
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jcm.v3i2.1664

Abstract

The background of this research is that the development of increasingly advanced technology, especially social media, can have a negative impact on children, both directly and indirectly. The most common negative effects are harassment, cyberbullying and pornographic content, which not only adults but also children can access without parental supervision. This study uses surveys or questionnaires that are distributed online to parents who have early childhood to determine parents' understanding of the impact of using social media. From the questionnaire, information was obtained that most parents like to post photos of their children on social media because they do not know the negative impact of posting photos of their children on social media. In addition, the average parent agrees to prohibit their child from using social media, and children whose parents allow social media do not know their child's social media password. Furthermore regarding cyberbullying, the average respondent's parents stated that their child had never been a victim of cyberbullying because the child had never reported being a victim of cyberbullying on social media, but parents were very aware of the crime of cyberbullying. The survey also found that on average parents are aware of forms of child sexual abuse and exploitation online, such as sexting, sending pornographic images or videos to victims, and other forms of social media crime.
ANALISIS PENERAPAN INTERNAL CONTROL TRANSAKSI PENGELUARAN KAS PADA PT SUVARNA BHUMI INDONESIA Arifiani, Fitria Retno; Utami, Helianti; Islam, Ajeng Aina Nur
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 4 No. 3 (2023)
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jcm.v4i3.1665

Abstract

The development of the property and real estate sector is said to be one of the most attractive sectors in Indonesia. Property and real estate is one of the sub-sectors of service companies which is currently booming and growing rapidly. In operational activities, cash disbursement activities are an important component in an entity. Thus, it is necessary to apply internal controls to protect company assets from fraud. This study aims to analyze the effectiveness of internal control implementation in accordance with the 2013 COSO Internal Control framework on cash disbursement activities at PT Suvarna Bhumi Indonesia. The data used in this research is primary data taken by observing, interviewing, and documenting. This research was conducted at the financial division of PT Suvarna Bhumi Indonesia which is located at Jl. Drs. Moh. Hatta No. 181, Pendem, Junrejo, Batu City. Based on the research results, the level of effectiveness of internal control implementation as indicated by the implementation of the basic components of COSO 2013, namely control environment, risk assessment, control activities, information and communication, and monitoring activities can be said to be very effective. However, there are several basic components of COSO 2013 that have not been fully implemented in accordance with existing theory, such as workload reviews that have not been implemented, management is not involved in the decision-making process, and internal communication has not been effective.
KEADAAN COVID-19 SEBAGAI FORCE MAJEURE DALAM PERJANJIAN BAGI PELAKU BISNIS Juliastrid, Juliastrid; Novela, Devina; Diana, Diana
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 4 No. 3 (2023)
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jcm.v4i3.1666

Abstract

Covid-19 is one of the newest types of virus variants that has caused unrest in society. Therefore the government made various policies to tackle the spread of this virus. In addition to having an impact on health, it also has an impact on the community's economy. The existence of restrictions makes the parties who have an agreement unable to fulfill their obligations, this can be said to be a default. However, this can be justified when there are compelling circumstances or Force Majeure. There is a difference between Force Majeure Civil Law and Common Law which lies in agreement and proof, then the provisions in the Civil Code have explained that the Covid-19 situation can be said to be a Force Majeure if it fulfills 4 elements. And government policies when tackling Covid-19 in accordance with the Presidential Decree can be categorized as a Force Majeure with aspects of unexpected events such as natural disasters and others.
UPAYA PENANGGULANGAN TINDAK PIDANA PENYALAHGUNAAN NARKOTIKA OLEH REMAJA DI POLRESTA DELI SERDANG Robiyanti, Dewi
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 4 No. 3 (2023)
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jcm.v4i3.1667

Abstract

The most dangerous crime among teenagers is narcotics abuse. Overcoming the abuse of narcotics and illegal drugs among teenagers is not only the responsibility of the government but also parents, the community and law enforcement officials, especially the police. This type of research is empirical with a sociological approach. The data used are primary and secondary data. Factors that cause the occurrence of criminal acts of drug abuse by teenagers at the Deli Serdang Police are caused by internal factors which include age factors, wrong views and lack of religion in children. In addition there are also external factors, namely family factors, economic factors, environmental factors including social media. Efforts made by the Deli Serdang Police in tackling the occurrence of criminal acts of narcotics abuse by teenagers are preventive efforts consisting of socialization and empowerment efforts to the community. In addition, there are also repressive efforts by eradicating drug kingpins and dealers and rehabilitation. For this reason, it is recommended that teenagers stay away from narcotics and the Police at the Deli Serdang Police must be more active in efforts to overcome them.
PENGARUH PERCEIVED USEFULNESS DAN PERCEIVED EASE OF USE TERHADAP PENERIMAAN TEKNOLOGI PADA GENERASI MILLENNIAL Martha, Marcia; Fuad, Afmi; Prabawati, Ira Norma; Ratih, Poppy Dewi; Damariyanti, Meta
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 4 No. 1 (2023)
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jcm.v4i1.1335

Abstract

The beginning for the successful implementation of information and communication technology is the willingness to accept the technology among users, especially among generasi millennial. This research was conducted to determine the influence of perceived usefulness and perceived ease of use on the acceptance of technology. This research uses a library research method based on a quantitative approach with the respondents used in this study are millennial aged 20-30 years and have accessed e-commerce applications through their smartphones. The results showed that perceived usefulness and perceived ease of use jointly influence the acceptance of technology. With the characteristics of the millennial generation as technology users, the higher the level of perceived usefulness and perceived ease of use, the higher the acceptance of technology.
RANCANG BANGUN APLIKASI KONVERSI FILE BERFORMAT IMAGE MENJADI FILE BERFORMAT TXT Napitupulu, Revida Iriana; Mauludin, Muhammad Fikri; Gianadevi, Fettiana; Rumambi , Tavipia
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 4 No. 2 (2023)
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jcm.v4i2.1469

Abstract

So far, the process carried out by users or document owners to convert written documents into digital format must be processed manually, namely by retyping the document. Moreover, the documents to be converted are complex will be very difficult to do. Retyping that is too Long will be prone to typing errors and require more thorough editing. The process can be helped by making an application to convert image format files into text format files equipped with image compression techniques so that when uploading images to the application does not take too long. Making an application extracts files with image extensions into txt extension files using the waterfall method with four stages, namely stage (1). needs analysis, (2). designing, (3) coding, (4) testing. The output of this research is an application to extract image extension files into txt extension files that are expected to meet user needs and expectations and have a good level of accuracy and performance so that it can provide benefits in sorting or converting image extension files into txt extension files.
PENILAIAN KEBANGKRUTAN PERUSAHAAN SUB SEKTOR KONSTRUKSI & BANGUNAN PERIODE 2019-2021 DENGAN MENGGUNAKAN METODE ALTMAN Z-SCORE Munandar, Aris; Rahmatiah, Nafisah Nurul; Darmawan, Imam; Nurhayati, Nurhayati
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 4 No. 3 (2023)
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jcm.v4i3.1483

Abstract

Penelitian dilakukan pada perusahaan sub sektor konstruksi dan bangunan yang terdaftar di BEI periode 2019-2021. Tujuan penelitian yaitu untuk mengetahui dan menganalisis seberapa besar potensi kebangkrutan pada perusahaan sub sektor konstruksi dan bangunan yang terdaftar di BEI periode 2019-2021. Populasi ada 22 perusahaan dan sampling pada penelitian sebanyak 10 perusahan sub sektor konstruksi dan bangunan dengan teknik purposive random sampling. Metode analisis data menggunakan Altman Z-Score Modifkasi. Hasil penelitian yaitu terdapat 2 perusahaan yang diprediksi akan mengalami kebangkrutan atau financial distress yaitu PT. Adhi Karya (Persero) Tbk (ADHI) dan PT.Waskita Karya Tbk (WSKT). PT. Pembangunan Perumahan (Persero) Tbk (PTPP) perusahaan yang mengalami masalah keuangan dan berpotensi mengalami kebangkrutan. Untuk 7 perusahaan lain berada pada kondisi safe zone yang berarti tidak ada potensi kebangkrutan. Saran penelitian sebaiknya perusahaan yang diprediksi mengalami kebangkrtutan melakukan evaluasi bisnis secara obyektif. Serta untuk PT. Pembangunan Perumahan (Persero) Tbk (PTPP yang diprediksi mengalami masalah keuangan dan berpotensi mengalami kebangkrutan, sebainya mengoptimalkan kinerjanya dan selalu mengontrol risiko baik internal maupun eksternal yang dapat mempengaruhi likuiditas perusahaan yang dapat menyebabkan kesulitan keuangan. Kata Kunci : Financial Distress, Kebangkrutan, Altman Z-Score
FREKUENSI KASUS GAGAL GINJAL AKUT PADA ANAK YANG DISEBABKAN OBAT-OBATAN SIRUP YANG MENGANDUNG ETILEN GLIKOL PADA TAHUN 2022 Lutfiah, Alya; Pratiwi, Pratiwi; Suharsih, Suharsih; Khairiyah, Syifa; N, Septian Aditiya; A, Tiara Maharani; Frianto, Dedy; Arfania, Maya
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 4 No. 3 (2023)
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jcm.v4i3.1594

Abstract

In Indonesia, The frequency Acute Kidney Injury (AKI) in children has increase. According KEMENKES’s data until 18 October 2022 frequency Acute Kidney Injury (AKI) in children has increase and potentially caused by used of drugs syrup containing Ethylene Glycol, with deaths of child reaching up to 60% from 206 cases reports from 20 Provinces in Indonesia. Acute Kidney Injury (AKI) is inability kidneys to filtrate compounds inside the body. Generally characterized by cretainin serum has a levels increase in urine, and disability kidney on homoestatis electrolyte and nitrogen. Inside the kidneys, the ethylene glycol compound will be excreted by the enzyme and oxidized into aldehyde glycol and re-oxidated into oxalate acid compounds as a trigger for kidney stones that will damage the kidney.
PENGARUH KUALITAS PELAYANAN, PENGETAHUAN PERPAJAKAN, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KANTOR SAMSAT KABUPATEN SUKABUMI Azizah, Nazma; Riany, Meutia
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 3 No. 2 (2022)
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jcm.v3i2.1675

Abstract

This study aims to determine the effect of service quality, tax knowledge, and tax sanctions on motor vehicle taxpayer compliance. Data collection techniques used in this study were documentation and questionnaires. The sample used in this study was 100 motor vehicle taxpayer vehicles registered at the SAMSAT office in Sukabumi district. The analytical method used is multiple linear regression. From this study, it was found that service quality has a partially significant effect on motor vehicle taxpayer compliance. Tax knowledge has a partial positive effect on motor vehicle taxpayer compliance. Tax sanctions have a partial positive effect on motor vehicle taxpayer compliance.
PENGARUH PENGEMBANGAN SUMBER DAYA MANUSIA DALAM MENINGKATKAN SERVICE EXCELLENT TERHADAP PELAYANAN PEMBUATAN KTP-EL DI DKI JAKARTA UNTUK MENINGKATKAN INDEKS KEPUASAN MASYARAKAT Woroutama, Ryfaldo; Derriawan, Derriawan; Putriana, Lies
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 3 No. 2 (2022)
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jcm.v3i2.1676

Abstract

The purpose of this study was to determine the effect of human resource development in improving service excellence for KTP-EL making services in DKI Jakarta to increase the community satisfaction index. This study uses quantitative and qualitative (mixed) research methods. The sampling technique uses the Non Probability Sampling technique and the accidental sampling technique. Data collection using a questionnaire. Data analysis techniques used Structural Equation Modeling (SEM) analysis which was processed with Smart PLS 3.0 for quantitative analysis, while for qualitative analysis using the interview method. Quantitative research results prove that competent human resources, facilities and infrastructure and service quality each influence service excellent, while service excellent also has a large influence on community satisfaction.

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