JURNAL ILMIAH PENELITIAN MAHASISWA
JURNAL ILMIAH PENELITIAN MAHASISWA Merupakan platform publikasi jurnal Karya suatu hasil penelitian orisinil atau tinjauan Pustaka yang ditulis oleh mahasiswa. Ruang lingkup karya yang diterbitkan mencakup Multidisiplin Ilmu diantaranya yaitu: Ilmu Sosial Humaniora, Pertanian, Kesehatan, Peternakan, perikanan, Politik, Pendidikan, Ilmu Teknik, Teknik Elektro dan Informatika, Desain Komunikasi Visual, Sistem Informasi, Ilmu Komunikasi, Agama, Teologi, Keperawatan, Kebidanan, Pengabdian, EBisnis, Komputer Akuntansi, Bahasa, Sastra, Seni, Manajemen, Ekonomi dan Akuntansi, Kewirausahaan dan Bisnis. Ekonomi: Ekonomi Publik, Ekonomi Internasional, Perbankan dan Lembaga Keuangan Ekonomi Pembangunan, Ekonomi Moneter, Ekonomi Keuangan. Manajemen bisnis dan perbankan: Manajemen keuangan dan kekayaan, Pemasaran, Manajemen Sumber Daya Manusia, Manajemen Strategis, Operasi, Kewirausahaan, Etika Perbankan, Operasi dan Manajemen Perbankan. Akuntansi: Akuntansi Sektor Publik, Perpajakan, Akuntansi Keuangan, Akuntansi Manajemen, Auditing, dan Sistem Informasi Akuntansi Jurnal ini terbit 1 tahun 6 kali (Februari, April, Juni, Agustus, Oktober, Desember)
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442 Documents
IMPLEMENTASI KEBIJAKAN DANA DESA RONDINGO KECAMATAN KINOVARO KABUPATEN SIGI
Mini Mini;
Juemi Juemi
JURNAL ILMIAH PENELITIAN MAHASISWA Vol 1 No 4 (2023): Desember
Publisher : Kampus Akademik Publiser
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DOI: 10.61722/jipm.v1i4.39
Implementation of fund policy in Rondingo Village, Kinovaro District, Sigi Regency uses qualitative descriptive research using policy theory from Edward III with four aspects, namely communication, resources, disposition and bureaucratic structure. In this research, the author used a purposive sampling technique in selecting informants, namely by selecting people who were considered to understand the problem being studied. Based on the research results, it shows that the implementation of village fund policies in Rondingo village is less effective, where three of the four aspects of the policy are poorly implemented, namely communication, resources and bureaucratic structure, while the disposition aspect is good. Based on the research results, it shows that the process of socializing the village fund policy carried out by Rondingo village officials only involved a small portion of the community, so that there are still many people in Rondingo village who do not understand the direction and objectives of a village fund policy. Furthermore, the unequal level of education of Rondingo Village officials affects their abilities and skills in implementing village fund policy programs. Lastly, there is a lack of supervision of the responsibilities of Rondingo village officials in carrying out their duties and functions optimally. This research shows that only the disposition aspect is included in the good category.
Dampak Capital Intensity, Ukuran Perusahaan, dan Likuiditas Pada Agresivitas Pajak Perusahaan Property dan Real Estate
Ryke Devianti;
Nur Rohma Wahyu Fadhilla;
Antoni Antoni
JURNAL ILMIAH PENELITIAN MAHASISWA Vol 2 No 1 (2024): Februari
Publisher : Kampus Akademik Publiser
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DOI: 10.61722/jipm.v2i1.40
This research is a quantitative research which aims to find out how the influence of capital intensity, size of firm, and liquidity on tax aggressiveness in various property and real estate listed on Indonesia Stock Exchange for the period 2020-2023. This study uses secondary data obtained through accessing the site www.idx.co.id. Determination of the sample was done by using purposive sampling over a period of 4 years of consecutive observations with a total sample of 40 samples from 10 property dan real estate companies listed on the IDX during 2020-2023. This research data using SPSS version 21 with descriptive statistical test, classical assumption test, multiple linear regression analysis, hypothesis test. The research result concluded as follows:Capital intensity (CIR) had a positive effect on tax aggressiveness, Firm size (SIZE) had a positive effect on tax aggressiveness, Liquidity (Current Ratio) had a positive effect on tax aggressiveness, Capital intensity (CIR), firm size (SIZE), liquidity (Current Ratio) had a positive effect on tax aggressiveness.
Ukuran Perusahaan, Resiko Bisnis, dan Growth Opportunity sebagai Faktor Penentu Struktur Modal
Aisya Augestaryani;
Dyah Utari Ratnaning Andini;
Dwi Lesno Panglipursari
JURNAL ILMIAH PENELITIAN MAHASISWA Vol 2 No 3 (2024): Juni
Publisher : Kampus Akademik Publiser
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DOI: 10.61722/jipm.v2i3.46
This study aims to examine and analyze the effect of Ukuran perusahaan, Business Risk, and Growth Opportunity on capital structure. The research object used was a manufacturing sector that consumed the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2020-2023. This study uses a purposive sampling technique in determining research samples. The number of companies selected as research samples is 10 companies from 26 companies registered in the consumer goods sector. This research includes the type of explanatory research using a quantitative approach. The data analysis method used in this study is multiple linear regression analysis. Research results show that simultaneous Ukuran perusahaan, Business Risk, and Growth Opportunity have a significant effect on capital structure. While partially ukuran perusahaan and growth opportunity have no significant effect on capital structure, and business risk has a significant effect on capital structure.
Kinerja Auditor ditinjau dari Independensi, Konflik Peran dan Budaya Organisasi
Trisya Noer Octavia;
Putri Robiatus Saada;
Waras
JURNAL ILMIAH PENELITIAN MAHASISWA Vol 2 No 3 (2024): Juni
Publisher : Kampus Akademik Publiser
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DOI: 10.61722/jipm.v2i3.47
This study is a quantitative study conducted to determine the effect of independence, role conflict and organizational culture partially or simultaneously on the performance of Public Accounting Firm auditors in the city of Surabaya. The population in this study were all auditors who worked at 21 Public Accounting Firms. (KAP) in Surabaya with a total sample of 110 respondents. The sample selection technique used was purposive sampling method and was tested using multiple linear regression analysis with SPSS test tools. The source of data used in this study is primary data from a survey with a questionnaire. From the results of the analysis that has been carried out, this study shows that the variables of independence, role conflict, and organizational culture have a significant partial or simultaneous effect on the performance of the Public Accounting Firm auditor in the city of Surabaya. The results of the simultaneous test showed a significance value of F of 0.000 <0.05 of the probability value. The variables of independence, role conflict, and organizational culture are able to influence the performance of auditors with a coefficient of determination of 0.402 or 40.2% on the performance of Public Accounting Firm auditors in the city of Surabaya.
ANALISIS PENGARUH LINGKUNGAN SEKOLAH TERHADAP POLA PERGAULAN SISWA DI SEKOLAH DASAR NEGERI 09 KAYU AGUNG
Noor Hidayah;
Sindy Febrianti;
Nanda Enita Virgianti
JURNAL ILMIAH PENELITIAN MAHASISWA Vol 2 No 3 (2024): Juni
Publisher : Kampus Akademik Publiser
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DOI: 10.61722/jipm.v2i3.48
Penelitian ini bertujuan untuk menganalisis pengaruh lingkungan sekolah terhadap pola sosial siswa di SD Negeri 09 Kayu Agung. Lingkungan sekolah meliputi aspek fisik, sosial, dan budaya yang secara signifikan mempengaruhi interaksi dan hubungan sosial antar siswa. Teori-teori seperti Teori Ekologi Bronfenbrenner, Teori Belajar Sosial Bandura, Teori Keterikatan Bowlby, dan Teori Iklim Sekolah memberikan kerangka kerja konseptual yang kuat untuk memahami dinamika ini. Studi menunjukkan bahwa kondisi fisik sekolah, budaya yang diterapkan, kualitas pengajaran, dan kegiatan ekstrakurikuler memainkan peran penting dalam membentuk perilaku sosial siswa. Hasil analisis mengkonfirmasi bahwa lingkungan sekolah yang positif dapat mendorong perkembangan pola sosial yang sehat, sedangkan lingkungan yang negatif dapat memicu perilaku menyimpang. Dengan demikian, penting bagi sekolah untuk menciptakan lingkungan yang mendukung agar terbentuk perilaku sosial siswa yang konstruktif dan produktif. Penelitian ini memberikan rekomendasi praktis untuk meningkatkan infrastruktur, mengembangkan budaya sekolah inklusif, pelatihan guru, dan mengelola kelompok sebaya untuk mencapai tujuan tersebut.
ANALISIS TANGGUNG JAWAB HUKUM PERUSAHAAN TAMBANG TERHADAP KERUSAKAN LINGKUNGAN
Melisa Yulianti;
Salsabila Aprilia;
Ubaidillah Kamal
JURNAL ILMIAH PENELITIAN MAHASISWA Vol 2 No 3 (2024): Juni
Publisher : Kampus Akademik Publiser
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DOI: 10.61722/jipm.v2i3.50
Abstrak. Mining companies are responsible for environmental damage caused by their exploitation activities, including deforestation, water and air pollution, and loss of wildlife habitats. It is crucial for mining companies to implement environmentally responsible practices and commit to environmental restoration and natural resource conservation to ensure environmental sustainability for future generations.The aim of this research is to provide a comprehensive overview of the current environmental challenges and innovative solutions that can be implemented. The research methodology involves in-depth analysis of various sources such as scientific journals, publications, and relevant student works. Data obtained from these sources are analyzed to emphasize the importance of environmental awareness and concrete actions in maintaining environmental sustainability. Keywords: Mining, Environment, Responsibility Abstrak. Operasi pertambangan yang tidak bertanggung jawab dapat menimbulkan berbagai masalah lingkungan, mulai dari hancurnya hutan, tercemarnya sungai dan udara, hingga lenyapnya rumah bagi banyak hewan. Perusahaan tambang harus mengambil tanggung jawab penuh atas dampak negatif ini. Agar planet kita tetap lestari untuk anak cucu, sangat penting bagi perusahaan tambang untuk menerapkan praktik ramah lingkungan dan berdedikasi pada pemulihan serta pelestarian alam. Penelitian ini akan memberikan pandangan menyeluruh mengenai tantangan ekologi yang dihadapi sekarang dan menawarkan solusi kreatif yang bisa diterapkan. Metode penelitian melibatkan analisis mendalam dari berbagai sumber seperti jurnal ilmiah, publikasi, dan karya mahasiswa yang relevan. Data yang diperoleh dari sumber-sumber tersebut dianalisis untuk menekankan pentingnya kesadaran lingkungan dan tindakan konkret dalam menjaga keberlanjutan lingkungan. Kata Kunci : Tambang, Lingkungan, Tanggung jawab
INOVASI MODEL PEMBELAJARAN LITERASI DIGITAL DENGAN BANTUAN KECERDASAN BUATAN (ARTIFICIAL INTELLIGENCE) UNTUK MEWUJUDKAN SDGs 2030
Sely Trianie;
Elsa Safitri;
Ichsan Fauzi Rachman
JURNAL ILMIAH PENELITIAN MAHASISWA Vol 2 No 3 (2024): Juni
Publisher : Kampus Akademik Publiser
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DOI: 10.61722/jipm.v2i3.51
The digital era demands adequate digital literacy skills for society. The 2030 Sustainable Development Goals (SDGs) emphasize the importance of digital literacy to achieve various targets, including access to information and education, economic empowerment, and civic participation. This article examines the optimization of digital literacy learning models with the help of artificial intelligence (AI) to realize SDGs 2030. This artificial intelligence offers various potentials to increase the effectiveness of digital literacy learning, such as personalization of learning, content adaptation, and automatic assessment. Therefore, this article discusses strategies for implementing AI in digital literacy learning models, including choosing the right AI technology, designing effective learning models, and integrating AI with traditional learning methods.
OPTIMALISASI PENEGAKAN SANKSI ADMINISTRASI PADA PELANGGAR PERATURAN WALIKOTA AMBON NOMOR 4 TAHUN 2020 TENTANG KAWASAN TANPA ROKOK DI KOTA AMBON
Asrul Pratama;
Ali Maskur
JURNAL ILMIAH PENELITIAN MAHASISWA Vol 2 No 3 (2024): Juni
Publisher : Kampus Akademik Publiser
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DOI: 10.61722/jipm.v2i3.53
The free use of cigarettes is very dangerous for public health and the environment, so the Government established the No Smoking Area (KTR) policy in Law Number 36 of 2009 concerning Health and Government Regulation Number 109 of 2012 concerning the Safety of Materials Containing Addictive Substances in the Form of Tobacco Products for Health. Administrative sanctions against violators of KTR have been regulated in Ambon City Regional Regulation No. 4 of 2020 concerning KTR and Ambon City Regulation No. 15 of 2022 concerning Implementation Guidelines for Regional Regulation No. 4 of 2020 concerning KTR. However, the enforcement of these administrative sanctions has not been implemented. The research method used in writing this scientific work is to use an empirical juridical method which is descriptive in nature, namely linking the application of legal rules or regulations in this problem with facts and data in the field. The results of writing this scientific work show the main factors of the problem in optimizing the enforcement of administrative sanctions on violators of the regulation of the Mayor of Ambon City No. 4 of 2020 concerning KTR, among others: first is the legal factor where the content of legal norms related to the scope of validity of the KTR Regional Regulation exceeds the boundaries of the authority of the Ambon City Government itself such as taking care of and supervising the Hospital area which is under the auspices of the Provincial Health Office; second is the law enforcement factor where the KTR Task Force has not been formed; and third is the KTR facilities and facilities factor where the lack of budget allocation for the implementation of this policy. So that the enforcement of administrative sanctions cannot be applied.
Implementasi Hukum Lingkungan terhadap Pengelolaan Limbah Industri di Indonesia
Muhammad Riziq Aji Haidar;
Ariani Nurhanifah Putri Wasistha;
Rayi Kharisma Rajib
JURNAL ILMIAH PENELITIAN MAHASISWA Vol 2 No 3 (2024): Juni
Publisher : Kampus Akademik Publiser
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DOI: 10.61722/jipm.v2i3.56
Abstrak. The application of environmental law to industrial waste management in Indonesia is covered in this paper. The main objective of this research is to evaluate the efficiency of the implementation of industrial waste management laws and regulations and to determine the barriers that may arise. A qualitative approach incorporating case studies from some of Indonesia's largest sectors is the research methodology used. The findings show that even with a thorough legal framework, there are still a number of barriers to implementation in practice, such as lack of environmental awareness, lack of funding, and uneven supervision. To guarantee a more efficient and long-lasting industrial waste management in Indonesia, this research suggests the need for institutional capacity building, public education campaigns, and stronger law enforcement. Keywords: environmental law, industrial waste management, implementation, Indonesia, environmental policy Abstrak. Penerapan hukum lingkungan terhadap pengelolaan limbah industri di Indonesia tercakup dalam tulisan ini. Tujuan utama penelitian ini adalah untuk mengevaluasi efisiensi penerapan undang-undang dan peraturan pengelolaan limbah industri dan untuk menentukan hambatan yang mungkin timbul. Pendekatan kualitatif yang menggabungkan studi kasus dari beberapa sektor terbesar di Indonesia adalah metodologi penelitian yang digunakan. Temuan menunjukkan bahwa bahkan dengan kerangka hukum yang menyeluruh, masih ada sejumlah hambatan untuk implementasi dalam praktik, seperti kurangnya kesadaran lingkungan, kurangnya dana, dan pengawasan yang tidak merata. Untuk menjamin pengelolaan limbah industri yang lebih efisien dan tahan lama di Indonesia, penelitian ini menunjukkan perlunya peningkatan kapasitas kelembagaan, kampanye pendidikan publik, dan penegakan hukum yang lebih kuat. Kata Kunci : hukum lingkungan, pengelolaan limbah industri, implementasi, Indonesia, kebijakan lingkungan.
IMPLEMENTASI FOOD ESTATE SEBAGAI TANTANGAN MENJAGA KETAHANAN PANGAN DAN MELESTARIKAN LINGKUNGAN
Oemar Atallah;
Rayi Kharisma Rajib
JURNAL ILMIAH PENELITIAN MAHASISWA Vol 2 No 3 (2024): Juni
Publisher : Kampus Akademik Publiser
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DOI: 10.61722/jipm.v2i3.57
Abstrak. Indonesia is a country that has enough agricultural land so it is said to be an agricultural country with most of its population working in the agricultural sector although it does not guarantee Indonesia is free from food crisis.the Indonesian government realizes that the food crisis is a threat to its people who have low income in anticipation of it has the action of making a program. Food Estate is one of the strategies carried out by the Government of Indonesia to overcome food security but the implementation provides a debate Pro-Con among the Indonesian people because it will damage the environment and not preserve the environment in remote areas.methods that use qualitative research in a literature study approach where the data sources used are journals, articles, books and other relevant sources. Keyword: Environment, Food, Food Estate Practices, Food Estate, Regional Reachindustrial Waste Management, Implementation, Indonesia, Environmental Policy Abstrak. Indonesia merupakan negara yang memiliki lahan pertanian yang cukup banyak sehingga dikatakan sebagai negara agraris dengan sebagian besar jumlah penduduknya bekerja pada sektor pertanian walaupun begitu tidak menjamin Indonesia terbebas dari krisis pangan.pemerintah Indonesia menyadari bahwa krisis pangan adalah suatu ancaman bagi rakyatnya yang mempunyai penghasilan rendah dalam mengantisipasi tersebut mempunyai Tindakan membuat suatu program. Food Estate merupakan salah satu strategi yang diusung Pemerintah Indonesia untuk mengatasi ketahanan pangan namun implementasi tersebut memberikan perdebatan Pro-Kontra di kalangan masyrakat Indonesia karena itu akan merusak lingkungan dan tidak melestarikan lingkungan yang ada di daerah daerah terpencil.metode yang menggunakan penelitian kualitatif dalam pendekatan studi kepustakaan dimana sumber data yang digunakan adalah jurnal, artikel, buku dan sumber lain yang relevan. Kata Kunci: Lingkungan Hidup, Pangan, Praktik Food Estate, Food Estate, Jangkauan Wilayah