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International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET)
Published by CV. RADJA PUBLIKA
ISSN : -     EISSN : 2827766X     DOI : https://doi.org/10.54443/ijset
Core Subject : Economy, Humanities, Science, Education, Agriculture,
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education
International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) is an international journal that publishes popular articles in the fields of Social Science, Education, Economics, Agricultural Research, and Technology. IJSET is published every month in order to help researchers publish their research results quickly. The advantages of IJSET include: international indexing, fast review and publication processes, and affordable costs.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 1,111 Documents
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ACCOUNTING TREATMENT OF REVENUE ALL-INCLUSIVE PACKAGEAT HOTEL GB Dina Maria Fransisca; Wayan Tuwi; I Gusti Ngurah Agung Wiryanata
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 5 (2025): APRIL
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i5.1053

Abstract

The growing interest in all-inclusive packages among tourists requires a comprehensive understanding of the accounting treatment applied to the resulting revenue, especially when multiple service departments are involved in a single transaction. This study aims to analyze the recognition, measurement, presentation, and disclosure of revenue from all-inclusive packages at the GB hotel in accordance with PSAK No. 72. Employing a qualitative descriptive method, the research utilized primary and secondary data collected through interviews, observations, and documentation, followed by data reduction, presentation, and conclusion drawing based on the PSAK framework. The findings reveal that revenue recognition is carried out using the accrual basis after the fulfillment of performance obligations, while measurement is based on the actual price of services allocated proportionally to each department involved. Presentation is performed by separating revenue into room, food & beverage, and spa categories in the income statement, and disclosure is provided in detail per department in the notes to the financial statements. These results indicate that GB hotel has effectively implemented accounting practices aligned with PSAK No. 72, ensuring transparency, compliance, and accuracy in revenue reporting for all-inclusive packages
NORMATIVE JURIDICAL ANALYSIS OF THE POSITION OF GOVERNMENT REGULATION IN LIEU OF LAW (PERPPU) IN THE HIERARCHY OF STATUTORY REGULATIONS Fitri Elfiani; Zulkifli; Nofrizal; Romadhan Lubis; Dearma Sinaga
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 8 (2025): JULY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i8.1054

Abstract

This study offers a normative and juridical analysis of the position of Government Regulations in Lieu of Law (Perppu) within the hierarchy of statutory regulations in Indonesia. It investigates the constitutional and legal framework surrounding Perppu, particularly in light of its "emergency" and "temporary" nature, the President's authority to issue them without prior legislative consultation, and the requirement for subsequent approval by the House of Representatives (DPR). The research critically examines the consistency of Perppu with fundamental legal principles, including the rule of law, constitutional supremacy, and the separation of powers. It addresses the theoretical and practical controversies surrounding the application of Perppu, especially concerning the interpretation of "compelling urgency" and the potential for abuse of executive authority, which has become increasingly relevant given the rising frequency of Perppu issuances. The study argues for the need to clarify the legal standing of Perppu within the existing legal structure, strengthen parliamentary and judicial oversight mechanisms, and establish objective and measurable criteria for determining "compelling urgency." By doing so, it aims to ensure that Perppu remains a constitutional instrument, operating within defined boundaries, and does not undermine the legislative functions of the DPR or the principles of a democratic state governed by law. This normative review also seeks to address the legal and constitutional challenges in the practice of forming Perppu in Indonesia.
LEGAL ANALYSIS OF THE KPPA AGREEMENT BETWEEN THE COMMUNITIES OF THE VILLAGES OF TAMBUSAI TIMUR, TINGKOK, AND LUBUK SOTING AND PT. HUTAHAEAN Siti Rahma; Almadison; Dani Kurniawansyah; Riski Anla Pater; Putri Habibah Siregar
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 8 (2025): JULY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i8.1056

Abstract

This study analyzes the plasma partnership agreement (KKPA) between the communities of East Tambusai, Tingkok, and Lubuk Soting villages and PT Hutahaean, which has been in place since 1999. The agreement stipulates a 65% profit sharing agreement for the community and 35% for the company. However, the community claims that their rights have not been fulfilled, particularly regarding the reallocation of the 20% plasma, unpaid profit sharing, and land use outside the company's HGU (land use permit). Using a qualitative approach, this study collected data from agreement documents, field identification results, and interviews with community leaders and relevant officials. The results indicate that PT Hutahaean has occupied community land without valid permits and has not fulfilled its obligations in accordance with applicable laws and regulations. Based on these findings, this study recommends: (1) law enforcement against PT Hutahaean for breach of contract and unauthorized land use; (2) the formation of an integrated team involving the government, the Regional People's Representative Council (DPRD), and indigenous communities to resolve the dispute; (3) reviewing the company's HGU status and evaluating the feasibility of its extension; and (4) delaying plasma reallocation and profit sharing payments. This research is expected to contribute to the resolution of agrarian disputes and become a reference for fairer and more sustainable natural resource management policies.
LEGAL EVALUATION OF THE ASSIMILATION AND CONDITIONAL LEAVE PROGRAM FROM THE PERSPECTIVE OF PUNISHMENT OBJECTIVES Siska Amelya; Rise Karmilia; Hendri; Darlisma
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 8 (2025): JULY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i8.1058

Abstract

Assimilation and conditional leave programs are two important instruments in the Indonesian correctional system, serving as a form of punishment outside of correctional institutions. This article evaluates the validity and effectiveness of these two programs from the perspective of modern sentencing objectives: retribution, deterrence, rehabilitation, and social reintegration. Using a normative juridical approach and policy analysis, this paper examines how assimilation and conditional leave are implemented and the extent to which they reflect the principles of justice and the effectiveness of criminal law. The study reveals that although normatively these programs support the goals of progressive sentencing, in practice, legal and administrative obstacles still exist that hinder the achievement of effectiveness and substantive justice.
INTEGRATION OF THE VALUES OF JUSTICE, BENEFIT, ND LEGAL CERTAINTY IN ARRANGEMENT LAND ACQUISITION FOR PUBLIC INTEREST Silvy Vebritha; Widaningsih
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 6 (2025): MAY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i6.1062

Abstract

Improvement need infrastructure public make procurement land as room sensitive between mandate development and protection right constitutional citizens ; because that , the settings No Enough understood legally -formally, but rather must based on integration mark justice , benefit and certainty law . Research This aim formulate as well as testing the evaluation model operations that ensure third mark present consistent in every stages — planning , preparation , implementation , and delivery results — in framework law positive Indonesia. The method used is enriched juridical -normative approach socio -legal, with the unit of analysis covers material primary law (UUD 1945, UUPA, UU 2/2012, PP 19/2021, and regulations implementer ) and material secondary published ; data analyzed in a way grammatical , systematic , and teleological , then mapped to indicator operational : participation meaning and mechanism objection ( justice ), rationality interest general and efficiency procedural ( benefit ), as well as procedure transparent , documented , and can tested ( certainty law ). The results show framework normative Actually adequate , but there is gap implementation on quality participation , formulation compensation that has not been accommodate non-material losses , and inconsistencies documentation and a resolution forum disputes at the level area . In conclusion , integration most effective value realized as a checklist cross binding stage​ actors , flow , deadlines , and document formats standard ; certainty drafted laws​ Good become prerequisite presence justice substantive and achievable benefits public . Implications practically covering need Operational regulations , digitalization​ system information land For transparency and audit trail , strengthening team coordination cross agencies , as well as supervision participatory for legitimacy social and fluency project public can improved in a way sustainable research​ support the development agenda index integration grades and studies comparative cross area for measuring performance as well as perfect design policy based proof in a way national measurable
DISEASE CLASSIFICATION USING SUPPORT VECTOR MACHINE (SVM) WITH JAVA STANDARD EDITION (JSE) Eka Utaminingsih; Rifki; Zanuar Rizkiansyah; Arista Ardilla; Fitriani
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 8 (2025): JULY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i8.1064

Abstract

This research focuses on disease clustering, which is a crucial aspect of effective diagnosis and treatment. With the increasing complexity of health data generated from various sources, such as electronic health records and laboratory results, efficient methods are needed to cluster and analyze this data. The use of machine learning algorithms, particularly Support Vector Machine (SVM), offers a promising solution to address this issue. SVM is known for its ability to handle multidimensional data and identify patterns that are not immediately visible. The challenges faced in disease clustering include difficulties in managing large and complex data, as well as the inability of traditional methods to provide accurate and rapid results. Additionally, many healthcare professionals lack access to adequate analytical tools, hindering appropriate clinical decision-making. Therefore, it is essential to develop solutions that can effectively assist in disease clustering. The proposed solution in this study is the development of a Java Standard Edition (JSE) based application that implements the SVM algorithm for disease clustering. This application is designed to provide an intuitive user interface, allowing users to upload data, run the SVM algorithm, and easily obtain clustering results. This research uses clinical data from various diseases, including heart disease, diabetes, hypertension, cancer, asthma, and stroke. Evaluation results show that SVM can cluster diseases with an accuracy of up to 92%. Thus, this study concludes that the application of SVM in a JSE-based application is an effective solution for enhancing disease clustering and supporting better clinical decision-making.
UTILIZATION OF DIGITAL MEDIA FOR ISLAMIC RELIGIOUS EDUCATION LEARNING BASED ON DIGITAL INTELLIGENCE (CERDIG) AT SMPI DARUNNIYAHJETIS Irman Maulana; Ainul Yaqin; Muhammad Ali Rohmad
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 10 (2025): SEPTEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i10.1065

Abstract

This study aims to develop and evaluate the effectiveness of digital learning media based on the Cerdig application in Islamic Religious Education (PAI) at SMPI Darunniyah Mojokerto. The media development method, through the stages of needs analysis, design, development, implementation, and evaluation, was carried out on students in grades VII to IX during the even semester of the 2024/2025 academic year. The results showed that the Cerdig learning media was able to significantly increase student interest and learning activities with the support of interactive features such as video, audio, quizzes, and discussion forums. Teachers and students responded positively to the use of this media, despite technical constraints such as limited internet network access and teacher skills in operating the application. This media has proven valid, practical, and effective in supporting PAI learning, while strengthening communication and collaboration between teachers and students. Teacher training and digital infrastructure support are key factors in ensuring the success of this application. This study recommends the development of more responsive features and the integration of Islamic character values ​​​​to optimize digital-based learning and make it more relevant to students' needs.
STOMACH POISON RESPONSE TO KIPAHIT LEAF EXTRACT Tithonia diversifolia AGAINST FALL ARMYWORM LARVAES Spodoptera frugiperda J. E. Smith. Dian Dhika; Lisdayani; Nurhayati; Nor Azma Yusuf
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 1 No. 1 (2021): DECEMBER
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Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Corn (Zea mays L.) is an important food crop in Indonesia, whose production is threatened by the invasive pest Spodoptera frugiperda (Fall Armyworm/FAW). This pest causes significant damage to crops and drastically reduces yields. Excessive use of chemical insecticides to control FAW has caused various negative impacts. Therefore, the development of plant-based botanical insecticides is a safer and more sustainable control alternative.The purpose of this study was to observe the toxicity response of stomach poison extract of T. diversifolia kipahit leaves to S. frugiperda larvae. This study was conducted in the laboratory of the Faculty of Agriculture, Islamic University of North Sumatra, Jl. Karya Wisata Gedung Johor. Medan Johor District, Medan City, North Sumatra. With an altitude of ± 25 m above sea level (meters above sea level) with flat topography. This study was conducted in the laboratory using a Non-factorial Completely Randomized Design using several treatments, namely K0: Control, K1: 0.1%, K2: 0.2%, K3: 0.3%, K4: 0.4%, and K5: 0.5%. The stomach poison of T. diversifolia kipahit leaf extract had a very significant effect on the mortality of S. frugiperda larvae, showing that the highest mortality was at the K5 concentration (0.5%) reaching 23-90% at 2-8 HSA and the lowest percentage of larval mortality, namely the K0 concentration (control), had a mortality of 3-8% at 6-8 HSA.
THE EFFECT OF APPLYING LIQUID ORGANIC FERTILIZER FROM FISH WASTE AND GOAT DUNG ON THE GROWTH AND PRODUCTION OF SWEET CORN (Zea Mays Saccaharata L) Syarifah Mayly; Nurliana Pulungan; Nurhayati; Shampazuraini Samsuri
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 1 No. 8 (2022): JULY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v1i8.1067

Abstract

This study aims to determine the effect of liquid organic fertilizer (POC) from fish waste and goat manure on the growth and production of sweet corn (Zea mays saccharata L.). The study was conducted using a Factorial Randomized Block Design (RAK) with two factors, namely the dose of fish waste POC (0, 100, 200, and 300 ml/plot) and the dose of goat manure fertilizer (0, 1280, 2560, and 3840 g/plot). The parameters observed included plant height, number of leaves, and cob weight per plot. The results showed that the application of fish waste POC and goat manure fertilizer had a very significant effect on the growth and production of sweet corn. The highest dose of fish waste POC (300 ml/plot) and goat manure (3840 g/plot) gave the best results with a plant height reaching 93.47 cm, the number of leaves 16.17 strands, and cob weight per plot of 3561.67 grams. However, the interaction between the two types of fertilizer did not show a significant effect. In conclusion, the use of liquid organic fertilizer from fish waste and goat manure separately can significantly increase the growth and yield of sweet corn.
GROWTH AND YIELD RESPONSE OF PAKCOY (BRASICCA RAPA L.) PLANTS TO THE APPLICATION OF LIQUID ORGANIC FERTILIZER FROM CATFISH CULTIVATION WASTEWATER (POCALE) AND CHICKEN MANURE ON INCEPTISOL SOIL Ichpan Zulfansyah; Dini Mufriah; Nurhayati; Darius El Pebrian
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 1 No. 4 (2022): MARCH
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v1i4.1068

Abstract

This study aimed to determine the effect of liquid organic fertilizer from catfish farming wastewater (POCale) and chicken manure on the growth and yield of bok choy (Brassica rapa L.) on Inceptisol soil. The study used a Factorial Randomized Block Design with two factors, namely the dose of POCale (0, 100, 200, and 300 ml/L/plot) and the dose of chicken manure (0, 0.5, 1.0, and 1.5 kg/plot). The parameters observed included plant height, number of leaves, fresh weight per sample, fresh weight per plot, and net weight per plot. The results showed that POCale administration did not significantly affect all parameters of bok choy growth and yield, although the highest dose (300 ml/L/plot) gave the best quantitative value. In contrast, the application of chicken manure had a very significant effect on increasing plant height, number of leaves, and fresh weight of bok choy plants, with a dose of 1.5 kg/plot producing the best performance. The interaction between POCale and chicken manure did not have a significant effect, but the combination of the two at the highest dose yielded the best results numerically. This study concluded that chicken manure was more effective in increasing bok choy growth and yield on Inceptisol soils compared to liquid organic fertilizer from catfish farming waste.

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