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Jurnal Riset Ilmiah
Published by Lembaga Pendidikan dan Penelitian Manggala Institute
ISSN : -     EISSN : 30318947     DOI : https://doi.org/10.62335/5t445c70
Core Subject : Economy, Health, Education, Social,
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other
SINERGI : Jurnal Riset Ilmiah accomodates original research, or theoretical papers. We invite critical and constructive inquiries into wide range of fields of study with emphasis on interdisciplinary approaches: Humanities and Social sciences, that include: Engineering, Economics, Health, Social, Science and Law.
Arjuna Subject : Umum - Umum
Articles 601 Documents
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ETIKA SEORANG ENGINEERING DALAM PROYEK KONSTRUKSI DESAIN AND BUILD Manurung, Edison Hatoguan; Hutagaol, Kerlima; Muzaqi, Ganang
SINERGI : Jurnal Riset Ilmiah Vol. 2 No. 7 (2025): SINERGI : Jurnal Riset Ilmiah, Juli 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v2i7.1529

Abstract

  The Design and Build method is a modern approach to construction project implementation that integrates the planning and implementation processes within a single work contract. In this system, an engineer plays a crucial role, serving as a technical designer, quality controller, and strategic decision-maker. This study aims to identify and analyze the primary role of an engineer in a Design and Build project, as well as to understand the challenges and competencies required to carry out these responsibilities. The research method used was descriptive qualitative, using literature review, observation, and interviews with professional engineers in the field. The results indicate that engineers act as a liaison between project owners, planners, and implementers, and have a significant responsibility for ensuring structural safety, cost efficiency, and project sustainability. Furthermore, integrity and professional ethics are key factors in technical decision-making. With the right competencies and early involve
ANALISIS KINERJA KEUANGAN SEBELUM DAN SESUDAH AKUISISI ATAU MERGER PADA PERUSAHAAN SEKTOR KONSUMEN PRIMER DI BEI Evanlie, Timotius; Hikmah, Nor
SINERGI : Jurnal Riset Ilmiah Vol. 2 No. 7 (2025): SINERGI : Jurnal Riset Ilmiah, Juli 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v2i7.1534

Abstract

This study aims to analyze the comparison of financial performance before and after mergers or acquisitions in primary consumer sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2023. The research method uses a quantitative approach and uses comparative statistical methods. The normality test uses the Shapiro-Wilk method. Data tests for normally distributed data use the Paired Sample T Test. For non-normally distributed data using the Wilxocon Signed Rank Test with SPSS ver. 26. The variables used in this study are Current Ratio (CR), Debt to Equity Ratio (DER), Total Assets Turn Over (TOTA), and Return on Equity (ROE). The population in this study were all primary consumer sector companies listed on the Indonesia Stock Exchange (IDX) in the 2013-2023 period. While the sample in this study were 12 samples taken using purposive sampling. The results showed that there were no significant differences in the financial ratios Current Ratio (CR), Debt to Equity Ratio (DER), Total Assets Turn Over (TOTA), and Return on Equity (ROE) by testing the financial statements 2 years before and 2 years after the merger or acquisition.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TRANSFER PRICING PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2021-2023 Limarjani, Sustinah; Ni’mah, Khairun
SINERGI : Jurnal Riset Ilmiah Vol. 2 No. 7 (2025): SINERGI : Jurnal Riset Ilmiah, Juli 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v2i7.1536

Abstract

The purpose of this study was to analyze the effect of income tax, profitability, leverage and company size on transfer pricing in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The population of this study included 83 energy sector companies, using purposive sampling technique resulted in 28 samples, the research was conducted for 3 years of observation resulting in 84 data analyzed. The data in the study were obtained from secondary sources and data analysis was carried out using multiple linear regression with the help of SPSS version 26. The results of the research in the f statistical test revealed that together income tax, profitability, leverage and company size had an effect on transfer pricing. Meanwhile, partially in the t statistical test revealed that income tax has a positive effect on transfer pricing, while profitability has no effect on transfer pricing. Meanwhile, leverage and company size negatively affect transfer pricing. This research is expected to provide understanding and reference information related to the influence of various factors on transfer pricing.
PENGARUH BEBAN OPERASIONAL DAN PENDAPATAN TERHADAP KINERJA RETURN ON ASSET PADA PERUSAHAAN SEKTOR INDUSTRIAL YANG TERDAFTAR DI BURSA EFEK INDONESIA  PERIODE (2020-2023) WahyuDjati, Dendy Vercelly; Isnawati, Isnawati; Sarwani, Sarwani; Fitriaty, Diah; Fatimah, Fatimah
SINERGI : Jurnal Riset Ilmiah Vol. 2 No. 7 (2025): SINERGI : Jurnal Riset Ilmiah, Juli 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v2i7.1537

Abstract

By looking at data from industrial companies listed on the Indonesia Stock Exchange, this study found that financial performance increases as operating costs increase, and conversely, financial performance decreases as revenue increases. This research method is quantitative research with descriptive analysis techniques. The unit of analysis used is secondary data in the form of annual reports with data collection techniques, namely in the form of documentation of financial reports of industrial sector companies accessed through the website www.idx.co.id. The analysis technique used in this research is multiple linear regression analysis using the SPSS 26 for windows application. The number of samples in this study amounted to 24 industrial sector companies with a total observation of 4 years (2020-2023) so that 96 research samples were obtained. The results of this study indicate that first, the operating expense variable has a positive effect on Return On Asset performance. Second, revenue shows a negative effect on Return On Asset performance.
ANALISIS EFISIENSI, EFEKTIVITAS SERTA KONTRIBUSI RETRIBUSI PASAR SUDAN RAYA TERHADAP TOTAL RETRIBUSI PASAR KABUPATEN TANAH BUMBU TAHUN 2018-2022 Lutfi, Nada; Rasidah, Rasidah; Chairina, Chairina; Suhaili, Achmad
SINERGI : Jurnal Riset Ilmiah Vol. 2 No. 7 (2025): SINERGI : Jurnal Riset Ilmiah, Juli 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v2i7.1538

Abstract

Regional revenue heavily relies on taxes and levies, with market levies being a significant source of income. Therefore, the government must optimize revenue from market levies. This study aims to assess the efficiency, effectiveness, and contribution of the Sudan Raya market service levies to the total market service levies in Tanah Bumbu Regency from 2018 to 2022. This research employs quantitative data with a descriptive analytical approach. The analysis utilizes formulas to evaluate the efficiency, effectiveness, and contribution of market levies based on data from 2018 to 2022. The results indicate that the efficiency level of the Sudan Raya market levy collection from 2018 to 2022 is categorized as highly efficient, with an average efficiency rate of 6.72%. The effectiveness level of the market levy collection during this period is considered effective, with an average effectiveness rate of 100.67%. Additionally, the contribution of the Sudan Raya market levies to the total market levies in Tanah Bumbu Regency from 2018 to 2022 is very substantial, with an average contribution rate of 50.53%.
TINJAUAN ETIKA PROFESI ENGINEER TERHADAP PENGGUNAAN MATERIAL TIDAK SESUAI SPESIFIKASI PADA PEKERJAAN BORED PILE Prasetyo, Bagus Nugroho; Manurung, Edison H
SINERGI : Jurnal Riset Ilmiah Vol. 2 No. 7 (2025): SINERGI : Jurnal Riset Ilmiah, Juli 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v2i7.1539

Abstract

Pekerjaan bored pile merupakan bagian penting dalam sistem pondasi bangunan yang membutuhkan ketelitian tinggi dan penggunaan material dengan mutu yang telah ditentukan. Namun dalam praktik lapangan, sering ditemukan penyimpangan berupa penggunaan material yang tidak sesuai spesifikasi teknis, seperti beton mutu rendah dan baja tulangan tidak standar. Hal ini menimbulkan masalah tidak hanya dari sisi teknis, tetapi juga dari aspek etika profesi seorang engineer. Makalah ini membahas peran dan tanggung jawab etika seorang engineer dalam menghadapi kasus ketidaksesuaian material pada pekerjaan bored pile. Dengan pendekatan deskriptif-kualitatif dan studi literatur, dibahas bagaimana pelanggaran etika dapat berdampak pada keselamatan publik serta integritas struktur. Hasil kajian menunjukkan bahwa sikap profesional, keberanian moral, dan penerapan sistem pengawasan mutu yang ketat merupakan kunci dalam mencegah pelanggaran etika. Engineer harus berani bersikap tegas terhadap praktik menyimpang demi menjaga kualitas dan keselamatan proyek konstruksi.
USING AUDIO VISUAL MEDIA IN TEACHING AND LEARNING ENGLISH TO IMPROVEVOCABULARY OF THE SEVENTH GRADE STUDENT OF SMP NEGERI 2 EAST ROTE Dopena, Heni Luisa Sarlince; Bera, Laurensius Kian; Taka, Soleman Dapa
SINERGI : Jurnal Riset Ilmiah Vol. 2 No. 7 (2025): SINERGI : Jurnal Riset Ilmiah, Juli 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v2i7.1540

Abstract

This research aims to describe the improvement of students' vocabulary using audio-visual media. This research is a Classroom Action Research conducted in 1 cycle, consisting of 4 stages: planning, action, observation, and reflection. With 21 students, the research findings show that in the post-test, only 7 students (33%) achieved the KKM score (75), while 10 students (48%) were below and 4 students got average grades KKM. In the pre-test, only 4 students (19%) did not achieve the KKM score, while 17 students (81%) exceeded the KKM score. The description of learning outcomes using audio-visual media shows that 81% of students are in the complete category, and only a few students did not pass in the pre-test (19%). However, in the post-test, 33% of students did not pass. This illustrates that learning with audio-visual media has been going well and can support the improvement of vocabulary from the learning outcomes of audio-visual media. Therefore, it is recommended that teachers prioritize the use of audio-visual media in teaching subjects.
PENGEMBALIAN KERUGIAN KEUANGAN NEGARA MELALUI PENDEKATAN KEADILAN RESTORATIF DALAM PERKARA TINDAK PIDANA KORUPSI DANA DESA DI KABUPATEN HALMAHERA BARAT Hama, Albert; Mau, Hedwig A.; Ismed, Mohammad
SINERGI : Jurnal Riset Ilmiah Vol. 2 No. 7 (2025): SINERGI : Jurnal Riset Ilmiah, Juli 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v2i7.1550

Abstract

In Indonesia, corruption in the management of village funds has emerged as a critical concern, particularly because these funds serve as the primary source of financing for village‑level development. This study aims to analyze the regulatory framework governing the restitution of state financial losses in cases of village‑fund corruption and to examine the application of a restorative‑justice approach to recovering such losses in West Halmahera Regency. The theoretical foundation comprises law‑enforcement theory and restorative‑justice theory. This research is classified as empirical legal research, employing a socio‑legal approach. Primary data constitute the principal information source, supplemented by secondary and tertiary materials to enrich the analysis. Data were collected through interviews and document review. A doctrinal (juridical) analysis was conducted to explicate the legal phenomena under investigation. The findings reveal that Indonesia’s anti‑corruption efforts have evolved from a generalized legal framework toward the strengthening of specialized norms and procedures. This progression is embodied in Law No. 31 of 1999, as amended by Law No. 20 of 2001—which refines definitions and increases sanctions; the establishment of the Corruption Eradication Commission under Law No. 30 of 2002; and the establishment of a specialized corruption court pursuant to Law No. 46 of 2009. These instruments integrate preventive mechanisms (such as asset declarations and forensic audits) with repressive measures (including asset seizure, forfeiture, and penal mediation) to both punish offenders and restore state financial losses. Moreover, in the village context—specifically in West Halmahera Regency—a restorative‑justice model that combines mediation, asset restitution, and the engagement of customary community leaders, and that is tailored to local geographic, cultural, and institutional characteristics, has the potential to expedite the recovery of village funds, cultivate a culture of accountability and transparency, and reinforce inclusive, responsive, and sustainable village governance as a foundation for long‑term corruption prevention and enhanced public trust
PENGARUH KERJASAMA TIM, GAYA KEPEMIMPINAN, DAN KOMUNIKASI TERHADAP PRODUKTIVITAS DI NDALEM MANTEN WEDDING ORGANIZER PONOROGO JAWA TIMUR Prasista, Talitha Ega; Hartono, Sri; Kristiyana, Naning
SINERGI : Jurnal Riset Ilmiah Vol. 2 No. 7 (2025): SINERGI : Jurnal Riset Ilmiah, Juli 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v2i7.1556

Abstract

This study aims to examine the effect of teamwork, leadership style, and communication on productivity at Ndalem Manten Ponorogo, East Java. The sample of this study was employees at Ndalem Manten wedding organizer. The method used in this study is a quantitative method. The data in this study were obtained by distributing questionnaires online to respondents. The population in this study were permanent and freelance employees at Ndalem Manten wedding organizer. The sample in this study was 36 using a purposive sampling technique. The results of this study indicate that employee involvement, teamwork, and selection of freelance workers have a positive and significant effect on productivity at Ndalem Manten Wedding Organizer Ponorogo.
PEMBELAJARAN TIDIDA'A MENGGUNAKAN METODE DRILL PADA KEGIATAN EKSTRAKURIKULER SISWA KELAS X APL-2 DI SMK NEGERI 1 GORONTALO Potale, Sabina Putri Aulia; Djafar, Nurlia; Ohi, Rahmawati; Sitharesmi, Riana Diah; Karlan, La Ode
SINERGI : Jurnal Riset Ilmiah Vol. 2 No. 7 (2025): SINERGI : Jurnal Riset Ilmiah, Juli 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v2i7.1561

Abstract

This research is based on the problems encountered in the implementation of extracurricular activities in dance, particularly among students in class X APL-2 at SMK Negeri 1 Gorontalo, which has not been maximized. The researcher found several problems in the implementation of extracurricular activities, where students in class X APL-2 still lack understanding of dance movements, especially the Tidi Da'a dance. During extracurricular activities, students mostly practice independently without direct guidance from the extracurricular coach. This can be seen from the students' stiffness in performing dance movements, resulting in a lack of synchronization between one movement and the next. Given these problems, the researcher used the drill method in the learning process of Tidi Da'a in extracurricular activities, aiming to observe and describe the extent of the application and effectiveness of the drill method in learning Tidi Da'a among students in class X APL-2 at SMK Negeri 1 Gorontalo. To solve the problems in this research, several theories were used, including the concept of learning and the drill method. The purpose of this study is to describe the learning process of the traditional Tidi Da'a dance in extracurricular activities. The results of the research show that the drill method is very effective during the practice process of the Tidi Da'a dance. It can be concluded that this research shows that the effectiveness of the drill method has a significant impact on the learning process, as evidenced by the students' responsibility in carrying out the tasks and exercises given, although some students still make mistakes, such as unstable tempo. In the evaluation process, each student is able to perform the dance well

Page 28 of 61 | Total Record : 601

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