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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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POLITIK HUKUM PENGENAAN PAJAK ATAS JASA HIBURAN DIKAITKAN DENGAN FUNGSI PAJAK Hutabarat, Bardamean Marulitua Milko; Khalimi, Khalimi; Franciska, Wira
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.v2i7.1567

Abstract

Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments (HKPD Law) has granted broader authority to regional governments in determining tax objects and rates, including taxes on entertainment services. However, the imposition of high tax rates ranging from 40% to 75% for services such as discotheques, karaoke venues, nightclubs, bars, and spas has sparked debate regarding the function of taxation as both a fiscal and social instrument. This research addresses two main issues: how regional regulations are implemented in determining entertainment tax collection, and how the government’s legal politics utilize entertainment taxes as an instrument to regulate public behavior.  Legal politics theory and tax theory are applied to analyze the relationship between political configuration and the legal products of entertainment taxation, assessing to what extent these policies reflect substantive justice, flexibility, and public participation. The research employs a normative juridical legal method using statutory and conceptual approaches, complemented by a teleological approach to evaluate the alignment of entertainment tax policies with the objectives of law. The findings reveal that although the HKPD Law aims to strengthen fiscal decentralization, the implementation of entertainment tax policies in the regions has yet to reflect principles of inclusivity and social justice. Public participation and industry stakeholder involvement in the legislative process remain limited, and the imposition of 40%-75% tax rates was carried out without adequate public consultation. The regulation tends to function as social control with limited regional flexibility and minimal fiscal incentives, leading to tax avoidance and negative impacts on related business sectors. The role of regional executives is also suboptimal, as evidenced by delays in issuing local regulations (Perda) as mandated by the HKPD Law. Therefore, policy reforms are needed, including broader public consultations, flexible tariff mechanisms based on regional economic conditions, and a national evaluation system of regional tax policies, to ensure that taxation functions as a fair and proportional tool for both regional revenue generation and social control.
PENGARUH DESAIN PRODUK DAN CITRA MEREK TERHADAP KEPUTUSAN PEMBELIAN DENGAN SENSITIVITAS HARGA SEBAGAI VARIABEL INETERVERNING Ridwani, Ryan Ridho; Renwarin, Joseph M. J.; Rianto, Muhammad Richo; Rony, Zahara Tussoleha; Suroso, Sugeng
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.v2i7.1419

Abstract

The purpose of this research is to determine the influence of product design and brand image on purchase decisions with price sensitivity as an intervening variable. This research method uses a quantitative research method, with the type and source of data being primary data from the distribution of questionnaires. The population and sample of this study are respondents who have purchased or used Ortuseight Shoes. The sampling technique used is Accidental sampling with a minimum respondent age of 15 years, resulting in 101 data samples that meet the criteria. The analysis methods used are descriptive statistical tests, outer model tests, inner model tests, and hypothesis tests. The results of this study indicate that product design affects purchasing decisions, brand image does not affect purchasing decisions, product design does not affect price sensitivity, brand image affects price sensitivity, and price sensitivity successfully influences purchasing decisions
DARI HYPE KE CHECKOUT: FOMO SEBAGAI JEMBATAN ANTARA INFLUENCER, ULASAN PELANGGAN, DAN PEMBELIAN PRODUK RUCAS SPORTSWEAR Agnes, Agnes; Setiawan, Harry; Afifah, Nur; Purmono, Bintoro Bagus
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.v2i7.1430

Abstract

Rucas Sportswear has successfully optimized its Fear of Missing Out (FOMO)-based marketing strategy to increase its consumer appeal. This study explores the role of FOMO as a mediator in the relationship between Influencer Marketing, Customer Reviews (e-WOM), and Rucas Sportswear Product Purchase Decisions. Through a quantitative approach using the PLS-SEM method, data was collected from consumers who actively participated in the promotions and reviews of these products on digital platforms. This study uncovers how influencer endorsement strategies and customer testimonials can shape the psychological urgency that drives spontaneous buying behaviour. The results of this study are expected to provide insight into the effectiveness of FOMO-based digital marketing in increasing sales conversions in the sports apparel industry. The results of this study show that there is a significant positive relationship between influencer marketing and customer reviews on purchase decisions, through FOMO as a psychological bridge that strengthens the effects of both. Marketing strategies that trigger FOMO have proven to be effective in creating a sense of urgency and consumer engagement, thereby driving purchase intent more quickly and emotionally.
PERAN KEPEMIMPINAN YANG MELAYANI DAN KARAKTERISTIK  PEKERJAAN DALAM MEMPENGARUHI KINERJA KARYAWAN PADA PT NIAGA BUNGA CREATIVE Qusaeri, Muammar Afif Al; Khasbulloh, M. Wahab; Wiliyanto, Wiliyanto; Khasanah, Muthi’atul
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.v2i7.1438

Abstract

This study aims to analyze the influence of servant leadership and job characteristics on employee performance at PT Niaga Bunga Creative. The research employed a quantitative associative approach, with data collected through questionnaires. The population consisted of 80 permanent employees, all of whom were selected as the sample using a saturated sampling technique. Data were analyzed using multiple linear regression with the assistance of SPSS version 25. The results show that both servant leadership and job characteristics have a positive and significant effect on employee performance, both partially and simultaneously. The Adjusted R Square value of 0.605 indicates that 60.5% of the variation in employee performance can be explained by the two independent variables. These findings highlight the importance of a service-oriented leadership style and well-designed job characteristics in enhancing employee productivity within the creative industry sector.
APLIKASI MANAJEMEN SEKOLAH BERBASIS WEB DI MI HAYATUL ISLAMIYAH Dwiaji, Arung Zidane; Mallato, Alfadry; Nugroho, Satrio Panca; Haryono, Wasis
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.v2i7.1448

Abstract

Era digital saat ini menuntut keberadaan sistem pengelolaan data yang efisien dan akurat, terutama di bidang pendidikan. Sistem manual yang diterapkan di MI Hayatul Islamiyah dirasakan tidak mampu memenuhi kebutuhan pengelolaan data secara cepat dan terintegrasi. Penelitian ini bertujuan untuk mengembangkan sistem informasi akademik berbasis web yang mampu memanajemen data siswa, guru, jadwal pelajaran, dan nilai secara otomatis. Metode yang digunakan meliputi analisis kebutuhan, perancangan sistem menggunakan UML, serta implementasi berbasis web. Hasil dari penelitian menunjukkan bahwa sistem ini mampu meningkatkan efisiensi administrasi, memudahkan akses data, serta meningkatkan transparansi proses pengelolaan akademik. Kesimpulan dari penelitian ini adalah pengembangan sistem informasi akademik berbasis web ini dapat menjadi solusi efektif bagi MI Hayatul Islamiyah dalam meningkatkan kualitas pengelolaan data secara digital dan terpercaya.    
ANALISIS TRADISI NGAROT DI KABUPATEN INDRAMAYU Nurmawati, Nurmawati; Hikmah, Nur; Yulita, Elsa; Zivana, Thursina
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.v2i7.1452

Abstract

Ngarot is a ceremony that is related to agricultural issues. This ceremony is held in Lelea Village, Lelea District, Indramayu Regency. The purpose of ngarot is to express gratitude, teach young people how to farm, develop the community's ability to maintain culture. The Ngarot ceremony is attended by the younger generation and continues from year to year without interruption. In fact, the function of the ngarot ceremony is for the younger generation, especially for the association of young women in Lelea Village. This research aims to determine the form of the ngarot ceremony, and the impact of the ceremony on the relationships of the younger generation, especially young women. This research uses a descriptive qualitative approach which aims to create a systematic, factual and accurate picture of actual facts and determine the relationships between existing phenomena. The data collection process in this research used interviews. This is to obtain answers regarding the traditional impact on the relationships of young women in Lelea Village. The focus of the research is young women in Lelea Village, strengthened by information from Ngarot cultural figures.
PERCEPATAN KONSOLIDASI TANAH DENGAN METODE PREFABRICATED VERTICAL DRAIN (PVD) PADA AKSES JALAN PELABUHAN KENYAMUKAN, SANGATTA, KUTAI TIMUR Manurung, Edison Hatoguan; Subiantoro, Widiyo; Dasrah, Irvon
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.v2i7.1564

Abstract

The construction of access roads to Kenyamukan Port in Sangatta, East Kutai, faced a major challenge due to soft saturated soils with low bearing capacity and high settlement potential. To address this issue, a soil improvement system was implemented using a combination of Prefabricated Vertical Drain (PVD) and vacuum preloading methods. PVD functions to accelerate pore water discharge both vertically and horizontally, while vacuum preloading applies negative pressure to enhance consolidation without the need for heavy surcharge loads. This internship was conducted over ±2 months, focusing on the installation stages of PVD, perforated horizontal drains (PHD), geomembranes, and vacuum systems. Based on field observations and CPTu test data, this combined method significantly accelerated soil consolidation, increased effective stress, and reduced the consolidation period from over a year to approximately 90–120 days. The method is considered effective, efficient, and suitable for infrastructure projects on soft ground, especially in coastal areas. This practical experience also provided the student with hands-on knowledge of construction execution, technical skills, and real-world problem-solving in geotechnical engineering.
PERENCANAAN BALOK LENTUR TANPA PENGAKU LATERAL Sitangganga, Ariza Putra; 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.v2i7.1578

Abstract

This study discusses the structural planning of steel flexural beams without lateral bracing, a critical condition in structural design due to the risk of lateral-torsional buckling. The beam used in this analysis is a WF 450x250x6x9 steel profile with a span of 18.5 meters, subjected to a dead load of 2.85 kN/m and a live load of 3.45 kN/m. The material selected is BJ40-grade structural steel. The analysis incorporates nominal flexural strength, stiffness, and the effect of unbraced length in the lateral direction. The design process adheres to the Indonesian standard SNI 1729:2020, which regulates specifications for structural steel buildings. The combined loads are first converted into factored loads using ultimate load combinations. The maximum moment on the span is then calculated. Determining the nominal flexural capacity takes into account the stability effects due to the unbraced length, which reduces the nominal plastic capacity of the beam. The final results show that the WF 450x250x6x9 beam can resist a design moment of 1704.11 kNm, with a nominal flexural strength (Mn) of 1722.92 kNm, indicating the beam is safe under the given loading
PENERAPAN ASAS KEPASTIAN HUKUM DALAM PUTUSAN PENGADILAN PAJAKATAS SENGKETA PENGEMBALIAN BIAYA OPERASI Pawoko, Sigit Ibnu; Khalimi, Khalimi; Hakim, Nur
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.v2i7.1585

Abstract

This study aims to analyze the impact of the Tax Court's decision on the dispute over the return of operating costs (cost recovery) in the Oil and Gas Production Sharing Contract between the Indonesian Government and the Oil and Gas Contractor. The method used in this study is normative legal research by focusing on the analysis of written legal norms such as the Oil and Gas Law, Income Tax Law, Oil and Gas Production Sharing Contracts, and Tax Court Decisions. The research approach used is the statute approach and the case study approach. The results of the study indicate that the Production Sharing Contract has regulated the cost recovery guidelines that can be returned by the Oil and Gas Contractor in connection with upstream oil and gas business activities in Indonesia, so that taxpayers are entitled to the burden of the cost recovery costs. The implementation of cost recovery burdens in tax reporting by Upstream Oil and Gas Companies is in accordance with the Production Sharing Contract, the principle of legal certainty and the principle of uniformity in the upstream oil and gas industry. To improve legal certainty and avoid negative impacts on upstream oil and gas investment in Indonesia, recommendations can be made for solutions to revise and harmonize regulations, improve tax authorities' knowledge of upstream oil and gas business patterns, and create more detailed technical guidelines for the implementation of cost recovery to provide legal certainty for Oil and Gas Contractors
IMPLEMENTASI  PEMBERIAN KOMPRES HANGAT TERHADAP  NYERI  LUTUT OSTEOARTHRITIS Wulandari, Sephia Ayang; Olivia, Nina; Pratama, Muchti Yuda
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.v2i7.1596

Abstract

Chronic pain experienced by elderly individuals with osteoarthritis often leads to discomfort in performing various daily activities. One of the efforts to alleviate this issue is the application of warm compresses at a temperature of 40℃ when pain arises. This study aims to describe the implementation of warm compress therapy for knee pain in osteoarthritis. The research method used is a case study design with a nursing care approach, which includes assessment, diagnosis, intervention, implementation, and evaluation. The study involved two elderly participants diagnosed with osteoarthritis, conducted over a period of six days using nursing interventions based on SIKI (2018). The results showed a decrease in the knee pain scale from mild-moderate to mild. The warm compress intervention was applied for 20–30 minutes at a temperature of 40℃. Conclusion and Recommendation: Warm compress application in osteoarthritis patients can help reduce knee pain from a mild-moderate scale to a mild level. It is expected that the findings of this study can be applied in clinical settings and motivate patients to independently and routinely perform this intervention whenever pain occurs.

Page 29 of 61 | Total Record : 601

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