cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
lalu masyhudi
Contact Email
laloemipa@gmail.com
Phone
+6287864008292
Journal Mail Official
laloemipa@gmail.com
Editorial Address
Jl. Panji Tilar Negara No.99, Kekalik Jaya, Kec. Sekarbela, Kota Mataram, Nusa Tenggara Bar. 83115
Location
Kota mataram,
Nusa tenggara barat
INDONESIA
Media Bina Ilmiah
Published by LPSDI Bina Patria
ISSN : 19783787     EISSN : 26153505     DOI : 10.33758
Core Subject : Humanities, Education, Social,
Humanities Social Sciences Other
Media Bina Ilmiah, ISSN 1978-3787 (print) | 2615-3505 (online), diterbitkan 12 (Dua Belas) nomor dalam setahun (Januari-Desember) oleh BINA PATRIA. Jurnal ini merupakan sarana komunikasi dan penyebarluasan informasi hasil-hasil penelitian dan pengembangan, kajian serta pemikiran dalam bidang multidsiplin ilmu secara berkala.Redaksi menerima tulisan atau artikel ilmiah bidang Sosial. Redaksi berhak mengedit tulisan tanpa merubah maknanya. Media Bina Ilmiah adalah jurnal nasional terakreditasi SINTA 4.
Arjuna Subject : Umum - Umum
Articles 1,064 Documents
 103   104   105   106   107 
PENGEMBANGAN KAPAL ELEKTRIK LOW MAINTENANCE DAN HIGH READINES UNTUK MENGAMANKAN PULAU TERLUAR : ANALISIS KEMAMPUAN GALANGAN KAPAL NASIONAL DALAM INDUSTRI PERTAHANAN Masligar Farsida; Wisnu Santoso; Hari Wiwit
Media Bina Ilmiah Vol. 20 No. 3: Oktober 2025
Publisher : LPSDI Bina Patria

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pengembangan kapal elektrik dalam industri pertahanan menjadi penting seiring meningkatnya kebutuhan pengamanan maritim khususnya bagi pengamanan pulau-pulau terluar Indonesia secara ramah lingkungan, hemat biaya, serta mendukung kesiapan operasional tinggi. Penelitian ini bertujuan menganalisis: (1) Kebijakan dan upaya pemerintah dalam pengembangan kapal elektrik untuk pertahanan pulau terluar, (2) Faktor pendukung dan penghambat kesiapan galangan kapal nasional, (3) Strategi peningkatan kesiapan industri galangan kapal. Metode penelitian bersifat kualitatif deskriptif yang berfokus pada dengan teknik wawancara mendalam dan observasi lapangan. Hasil menunjukkan bahwa dukungan kebijakan masih bersifat konseptual, kesiapan industri galangan menghadapi tantangan teknis dan sumber daya, dan strategi penguatan diperlukan untuk mewujudkan kemandirian alutsista maritim berbasis teknologi hijau
ANALISIS DAMPAK IMPLEMENTASI PSAK 73 TERHADAP STRUKTUR NERACA DAN KINERJA KEUANGAN: STUDI KOMPARASI PADA PERUSAHAAN SEKTOR RITEL DAN SEKTOR NON RITEL DI BEI PERIODE 2018–2023 Mohammad Rizky Yahya; Mohammad Djufri Dapi; Nur Afni Karim; Irfan H. Wasilu; Fahmi Karim
Media Bina Ilmiah Vol. 20 No. 3: Oktober 2025
Publisher : LPSDI Bina Patria

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the impact of the implementation of Indonesian Financial Accounting Standards (PSAK) 73 on the balance sheet structure and financial performance of companies. PSAK 73, which became effective in 2020, introduced significant changes in lease accounting, particularly in the recognition of lease liabilities and right-of-use assets. This research adopts a quantitative approach using a Difference-in-Differences design and panel fixed effects regression method, comparing retail and non-retail companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2023 period. The results indicate that PSAK 73 significantly increased the debt-to-equity ratio (DER) and debt-to-asset ratio (DAR), especially in the retail sector, but did not significantly affect profitability ratios (ROA and ROE). These findings suggest that PSAK 73 has a structural impact on the balance sheet but does not directly influence earnings performance. The results are important for investors, creditors, and regulators in assessing financial reporting risks and transparency following the adoption of PSAK 73.
FORENSIC STRUCTURAL ASSESSMENT OF MAHAKAM BRIDGE AFTER BARGE COLLISION: DAMAGE EVALUATION AND ANALYSIS Tukimun, Tukimun; Aco Wahyudi Efendi; Andi Muhammad Ade Satriya
Media Bina Ilmiah Vol. 20 No. 3: Oktober 2025
Publisher : LPSDI Bina Patria

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In an attempt to maintain safety and functionality, bridge structures—which are essential parts of transportation infrastructure—must be resilient to unintentional events like vessel collisions. After colliding with the IS-28 ship on February 16, 2025, the Mahakam Bridge in Samarinda, Indonesia, suffered significant structural damage, especially at Pier 3. In order to evaluate the extent of the damage and the structural integrity, this study presents a forensic examination of the occurrence that combined visual inspection, dimensional measurements, and Finite Element Method (FEM) analysis. Important discoveries included spalling and exposed reinforcement bars, as well as considerable cracking in the downstream pile top with thicknesses of up to 1.3 mm and lengths of up to 4.57 meters. Furthermore, expansion joint misalignments were found, as evidenced by the left span's gradual elongation over seven years, from 4.3 cm to 5.2 cm. Critical stress concentrations were found via FEM calculations, with compressive stresses exceeding the material limit of 9,000 kN/m² and tensile stresses reaching 75 MPa. Furthermore, differences between 3D scanning and video-based evaluations brought to light the importance of precise measuring methods in structural analysis. To increase the bridge's resistance against future crashes, the study emphasizes the necessity of impact-resistant designs, targeted retrofitting techniques, and ongoing structural monitoring. This study fills a significant knowledge gap in regional forensic engineering and offers useful information for risk reduction and bridge restoration in maritime settings.
STRATEGI BERTAHAN PEDAGANG KAKI LIMA KULINER DI ERA DIGITALISASI: STUDI KASUS ANGKRINGAN DI BAWEN KABUPATEN SEMARANG Berkat Junius Gea; Henry Yuliamir
Media Bina Ilmiah Vol. 20 No. 3: Oktober 2025
Publisher : LPSDI Bina Patria

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Street vendors (PKL) play an important role in the people’s economy, including in Bawen District, Semarang Regency, where angkringan has become a cultural and culinary icon. However, the development of digitalization through social media, online food delivery platforms, and digital payment systems presents both challenges and opportunities for these traditional vendors. This study aims to analyze the survival strategies of angkringan vendors in facing digitalization, identify supporting and inhibiting factors, and assess the role of digitalization in enhancing business competitiveness. This research employs a descriptive qualitative approach with a case study method. Data were collected through in-depth interviews, participatory observation, and documentation, then analyzed using Miles & Huberman’s model (data reduction, data display, and conclusion drawing). The findings reveal that the vendors’ survival strategies include product innovation, utilization of digital technology, and strengthening social networks. Supporting factors for digital adaptation include wider internet access, government support through QRIS, and younger consumers accustomed to technology. Inhibiting factors consist of low digital literacy, limited capital, and concerns about transaction security. Digitalization has been proven to improve competitiveness by expanding markets and facilitating transactions, although the adoption level remains uneven. These findings highlight the importance of an inclusive digital ecosystem to support the sustainability of the informal sector
PENGARUH KEBIJAKAN HUKUM TERHADAP WAJIB PAJAK DAN FISKUS DALAM SYSTEM SELF ASSESSMENT Akhmad Budiarto; Dudik DJ Sidharta
Media Bina Ilmiah Vol. 20 No. 3: Oktober 2025
Publisher : LPSDI Bina Patria

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Taxes are a primary source of funding for national development, and the government implements a Self-Assessment System to facilitate independent tax reporting by taxpayers. However, this system has not been fully effective, as evidenced by tax evasion cases such as in Decision No. 41/Pid.Sus/2023/PN Jkt Sel. This study aims to analyze the impact of tax law policy under the Self-Assessment System on taxpayers and tax authorities (fiscus), as well as to examine the judge's role in assessing the validity and truthfulness of the Tax Return (SPT) submitted in the aforementioned case. This normative legal research applies a statute approach and conceptual approach, using legal materials such as Law No. 7 of 2021 on the Harmonization of Tax Regulations, the Criminal Code (KUHP), and secondary sources from literature. The findings indicate that the Self-Assessment policy positively influences taxpayers by enhancing tax awareness, responsibility, independence, and trust in the government. For tax authorities, it improves administrative efficiency, reduces operational costs, focuses efforts on supervision and enforcement, encourages tax system modernization, and strengthens public trust. In judicial review, the judge's role includes examining the SPT based on actual conditions, evaluating its formal and procedural aspects, and considering it as valid evidence in tax disputes. The assessment is based on various forms of evidence, including witness testimony, expert opinions, documents, indications, and defendant statements. This study highlights the need for a balanced approach between taxpayer trust and firm legal enforcement.
PELATIHAN SABUN RAMAH LINGKUNGAN: UPAYA PEMBERDAYAAN MASYARAKAT DAN PENGURANGAN LIMBAH RUMAH TANGGA Nantia Rena Dewi Munggaran; Jubaedah, Jubaedah; Desmintari, Desmintari; Elia Erna Nurdiani; Sufyati, Sufyati; Tati Handayani
Media Bina Ilmiah Vol. 20 No. 3: Oktober 2025
Publisher : LPSDI Bina Patria

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pelatihan pembuatan sabun ramah lingkungan berbasis eco-enzyme dari limbah kulit buah-buahan seperti jeruk, mangga, dan buah naga menunjukkan hasil yang positif dalam meningkatkan keterampilan masyarakat. Proses fermentasi selama kurang lebih 30 hari mampu menghasilkan larutan eco-enzyme yang selanjutnya dimanfaatkan sebagai bahan dasar pembuatan sabun cair maupun sabun padat. Sabun yang dihasilkan memiliki aroma alami, tidak berbahaya bagi kulit, serta efektif untuk membersihkan. Kegiatan ini mendorong pengurangan volume limbah organik rumah tangga dan memberikan nilai tambah ekonomi melalui produk yang dapat dijual atau digunakan sendiri. Selain itu, pelatihan juga meningkatkan kesadaran masyarakat akan pentingnya pengelolaan sampah secara mandiri dan berkelanjutan. Dampak sosial yang muncul antara lain adalah tumbuhnya inisiatif usaha kecil berbasis pengolahan limbah, serta terbentuknya jaringan kerja sama antarwarga dalam mengembangkan produk ramah lingkungan. Meski demikian, tantangan tetap ada, seperti keterbatasan dalam pengemasan produk, pemasaran, serta keberlanjutan usaha. Oleh karena itu, perlu pendampingan berkelanjutan agar pemberdayaan masyarakat melalui pelatihan ini dapat terus berkembang dan memberi dampak jangka panjang.
TRANSFORMASI ASAS PRIMUM REMEDIUM MENUJU KEADILAN RESTORATIF DALAM PERATURAN KAPOLRI NOMOR 8 TAHUN 2021 Bambang Irawan; Syahrul Borman; Nur Handayati; Dudik Djaja Sidarta
Media Bina Ilmiah Vol. 20 No. 3: Oktober 2025
Publisher : LPSDI Bina Patria

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini mengkaji transformasi asas primum remedium menuju keadilan restoratif dalam Peraturan Kapolri Nomor 8 Tahun 2021 tentang Penanganan Tindak Pidana dengan Pendekatan Keadilan Restoratif. Pergeseran paradigma ini mencerminkan evolusi fundamental dalam sistem peradilan pidana Indonesia, dari pendekatan retributif yang berorientasi pembalasan menuju pendekatan restoratif yang mengutamakan pemulihan keseimbangan sosial. Penelitian hukum normatif ini menggunakan pendekatan perundang-undangan, konseptual, dan filosofis dengan analisis terhadap bahan hukum primer dan sekunder. Hasil penelitian menunjukkan bahwa transformasi asas primum remedium dalam konteks keadilan restoratif tidak lagi memaknai hukum pidana sebagai prioritas sanksi punitif, melainkan sebagai pengedepanan mekanisme musyawarah dan rekonsiliasi yang melibatkan korban, pelaku, dan masyarakat. Peraturan Kapolri ini memberikan legitimasi formal terhadap tradisi penyelesaian konflik berbasis kearifan lokal Indonesia sambil mengintegrasikannya ke dalam sistem peradilan formal. Implikasi yuridisnya mencakup transformasi kewenangan diskresi kepolisian, rekonstruksi proses penyidikan yang berorientasi pemecahan masalah, penguatan perlindungan hak-hak para pihak, dan peningkatan efektivitas sistem melalui percepatan penyelesaian perkara. Implementasi keadilan restoratif berpotensi mengubah budaya hukum masyarakat dengan menghidupkan kembali nilai-nilai musyawarah dan gotong royong, meskipun menghadapi tantangan kapasitas sumber daya manusia dan harmonisasi peraturan perundang-undangan yang memerlukan strategi penguatan komprehensif untuk keberlanjutan jangka panjang.
EXPERIENTAL LEARNING DALAM KONTEKS PARIWISATA BERKELANJUTAN DI CALDERA ADVENTURE DAN CR ONE GROUP Muhammad Fauzan; Myrza Rahmanita; Arief Faizal Rachman; Nurbaeti
Media Bina Ilmiah Vol. 20 No. 3: Oktober 2025
Publisher : LPSDI Bina Patria

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini berfokus pada pengembangan model experiential learning dalam konteks pariwisata berkelanjutan. Tujuan utama dari penelitian ini adalah untuk mengeksplorasi peran elemen edukasi, budaya, alam, dan eksplorasi dalam menciptakan pengalaman wisata yang berkesinambungan. Dengan menggunakan pendekatan kualitatif, data dikumpulkan melalui wawancara mendalam, observasi, dan studi literatur. Hasil penelitian menunjukkan bahwa integrasi keempat elemen ini tidak hanya meningkatkan pengalaman wisatawan, tetapi juga berkontribusi pada pelestarian lingkungan dan pemberdayaan masyarakat lokal. Model yang dihasilkan dapat menjadi acuan bagi pengembangan pariwisata berkelanjutan di masa depan.
PENERAPAN HIDROPONIK RAMAH LINGKUNGAN DI KAMPUS SEBAGAI UPAYA URBAN FARMING BERKELANJUTAN Ratnawati Yuni Suryandari; Ken Martina Kasikoen; Elsa Martini
Media Bina Ilmiah Vol. 20 No. 3: Oktober 2025
Publisher : LPSDI Bina Patria

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Hydroponic farming is a method of cultivating plants without soil, using alternative growing media, such as rockwool, combined with nutrient-rich solutions. This environmentally friendly method requires minimal land and can be implemented at low cost by utilizing recycled materials. In a campus setting, hydroponics has the potential to support environmental greening, enhance workplace comfort, and produce healthy, economically valuable crops. This approach aligns with the principles of sustainable development and the growing trend of urban farming in metropolitan areas. This community engagement program was conducted at the Center for Population and Policy Studies, Universitas Gadjah Mada (PSKK UGM), to enhance the knowledge and skills of the academic community in hydroponic agriculture. The program included awareness sessions, hands-on training, and mentoring in hydroponic gardening using a participatory approach. Beyond serving as an educational platform, the program aimed to promote healthy lifestyles, raise environmental awareness, and foster a balance between digital activities and interaction with nature. The results indicated increased interest and participation among campus residents in hydroponic practices. Participants reported feeling more comfortable in a greener campus environment and expressed enthusiasm to develop independent hydroponic gardens. This program is expected to serve as a practical model for implementing eco-friendly agriculture in higher education environments.
DETERMINASI FAKTOR-FAKTOR YANG MEMPENGARUHI SUSTAINABLE BUSINESS PADA USAHA TENUN ENDEK DI KABUPATEN KLUNGKUNG Putu Purnama Dewi; Ni Putu Lia Deniawati
Media Bina Ilmiah Vol. 20 No. 3: Oktober 2025
Publisher : LPSDI Bina Patria

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the sustainable of endek weaving business in Klungkung, Bali. The research method used is quantitative research. The research location is in Klungkung, Bali. The data collection technique is using questionnaires. The data used is primary data to be obtained from the acquisition distribution. The number of samples used in this study was 85 respondents. The analysis technique uses multiple linear regression. The results show that green innovation and digital culture both partially and simultaneously have a positive and significant effect on sustainable business. Green human resource management is able to moderate the influence of green innovation on sustainable business and green human resource management is able to moderate the influence of digital culture on sustainable business.

Page 106 of 107 | Total Record : 1064

 103   104   105   106   107 

Filter by Year

2022 2025


Reset
Filter By Issues
All Issue Vol. 19 No. 12: Juli 2025 Vol. 19 No. 11: Juni 2025 Vol. 19 No. 10: Mei 2025 Vol. 20 No. 3: Oktober 2025 Vol. 20 No. 2: September 2025 Vol. 20 No. 1: Agustus 2025 Vol. 19 No. 9: April 2025 Vol. 19 No. 8: Maret 2025 Vol. 19 No. 7: Februari 2025 Vol. 19 No. 6: Januari 2025 Vol. 18 No. 6 (2024): Januari 2024 Vol. 19 No. 02: September 2024 Vol. 18 No. 12: Juli 2024 Vol. 18 No. 11: Juni 2024 Vol. 18 No. 10: Mei 2024 Vol. 19 No. 5: Desember 2024 Vol. 19 No. 4: Nopember 2024 Vol. 19 No. 3: Oktober 2024 Vol. 19 No. 1: Agustus 2024 Vol. 18 No. 9: April 2024 Vol. 18 No. 8: Maret 2024 Vol. 18 No. 7: Februari 2024 Vol. 18 No. 6: Januari 2024 Vol. 17 No. 12: Juli 2023 Vol. 17 No. 11: Juni 2023 Vol. 17 No. 10: Mei 2023 Vol. 18 No. 5: Desember 2023 Vol. 18 No. 4: Nopember 2023 Vol. 18 No. 3: October 2023 Vol. 18 No. 2: September 2023 Vol. 18 No. 1: Agustus 2023 Vol. 17 No. 9: April 2023 Vol. 17 No. 8: Maret 2023 Vol. 17 No. 7: Februari 2023 Vol. 17 No. 7: Februari, 2023 Vol. 17 No. 6: Januari 2023 Vol. 16 No. 12: Juli 2022 Vol. 16 No. 11: Juni 2022 Vol. 16 No. 10: Mei 2022 Vol. 17 No. 5: Desember 2022 Vol. 17 No. 4: Nopember 2022 Vol. 17 No. 3: Oktober 2022 Vol. 17 No. 2: September 2022 Vol. 17 No. 1: Agustus 2022 More Issue