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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 659 Documents
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ANALISIS MANAJEMEN KAS DAN SEKURITAS TERHADAP LIQUIDITAS PADA PT MNC SKY VISION TBK Das, Nidia Anggreni; Putri, Aisyah; Putri, Afchelllya anugrah
SINERGI : Jurnal Riset Ilmiah Vol. 3 No. 1 (2026): SINERGI : Jurnal Riset Ilmiah, January 2026
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v3i1.2298

Abstract

This research is motivated by the liquidity challenges faced by the digital media sector due to post-pandemic revenue fluctuations. The study aims to conduct an in-depth analysis of the influence of cash management and marketable securities management on the liquidity level of PT MNC Vision Networks Tbk (IPTV), listed on the Indonesia Stock Exchange (IDX), based on the 2024 financial reporting period. The research methodology employed is descriptive quantitative, analyzing secondary data from audited consolidated financial statements. Data analysis techniques include financial ratio analysis—specifically the Current Ratio and Cash Ratio—as well as horizontal analysis to observe trends in current asset changes. The results indicate that the company’s cash and cash equivalents experienced a significant decrease of 40.5%, dropping from Rp233,029 million in 2023 to Rp138,647 million in 2024, driven by negative operating cash flows. Simultaneously, marketable securities management—specifically other financial assets in the form of equity securities on the IDX—recorded a 9.9% decline in fair value to Rp640,031 million. Consequently, the company’s liquidity position (Current Ratio) stood at 0.58x, indicating that current assets are insufficient to cover short-term liabilities totaling Rp2.75 trillion. The study concludes that while the company’s strategy of maintaining a securities portfolio serves as an emergency liquidity buffer, more rigorous debt restructuring and operational efficiency are required to improve the internal cash position. The implications of this research emphasize the importance of synergy between receivables conversion and timely divestment of securities to maintain business continuity amidst high liquidity risks.
PEMELIHARAAN HAK ATAS TANAH DALAM ERA SERTIFIKAT ELEKTRONIK: ANALISIS KEPASTIAN HUKUM DAN PERLINDUNGAN HAK MASYARAKAT Widad, Sofyatul
SINERGI : Jurnal Riset Ilmiah Vol. 3 No. 1 (2026): SINERGI : Jurnal Riset Ilmiah, January 2026
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v3i1.2303

Abstract

The implementation of electronic land certificates is part of land administration reform aimed at improving efficiency, data accuracy, and legal certainty. However, this digital transformation has generated new issues, particularly concerning the maintenance of land rights after certification, such as risks of data updating errors, system failures, and inadequate legal protection for rights holders. This study formulates problems regarding the concept and mechanism of land rights maintenance within the electronic certificate system, the extent to which legal certainty is ensured, and the forms of legal protection available to the public. The research aims to analyze electronic-based land rights maintenance and to assess the level of legal certainty and protection of community rights. This study employs a normative legal research method using statutory, conceptual, and limited case approaches. The findings indicate that the maintenance of land rights through electronic certificates has not fully guaranteed legal certainty and continues to face normative, technological, and institutional challenges, highlighting the need for stronger regulations and clearer state responsibility in protecting land rights.
IMPLEMENTASI BUILDING INFORMATION MODELING (BIM) DALAM PROSES TENDER PROYEK INFRASTRUKTUR Saputra, Faredzi Dhika
SINERGI : Jurnal Riset Ilmiah Vol. 3 No. 1 (2026): SINERGI : Jurnal Riset Ilmiah, January 2026
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v3i1.2304

Abstract

Building Information Modeling (BIM) is a digital approach capable of integrating planning, design, and construction information into a single unified model. The implementation of BIM in infrastructure projects in Indonesia continues to grow; however, its application at the tender stage is still not optimal. This study aims to analyze the implementation of BIM in the tender process of infrastructure projects and to identify the benefits and challenges encountered. The research method used is a qualitative descriptive method with a literature review approach and an analysis of BIM implementation practices at the tender stage. The results indicate that the use of BIM can improve the accuracy of tender documents, enhance efficiency in document preparation time, and increase transparency in the bid evaluation process. Nevertheless, BIM implementation still faces challenges, including limited human resources, high initial investment costs, and the absence of uniform national standards. This study is expected to serve as a reference for policy development and the implementation of BIM in the procurement process of infrastructure projects.
PERLINDUNGAN HUKUM TERHADAP PEREMPUAN KORBAN PENYEBARLUASAN PORNOGRAFI DENGAN MOTIF BALAS DENDAM (REVENGE PORN) DI MEDIA SOSIAL Anggriani, Jeani Aprilia; Shodiq, M. D.; Basuki, Basuki
SINERGI : Jurnal Riset Ilmiah Vol. 3 No. 1 (2026): SINERGI : Jurnal Riset Ilmiah, January 2026
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v3i1.2306

Abstract

The phenomenon of the dissemination of pornographic content motivated by revenge (revenge porn) has become increasingly prevalent with the development of digital technology and social media in Indonesia. This pornography crime not only violates privacy but also constitutes a form of gender based violence that has serious impacts on the psychological, social, and economic well being of female victims. Although several regulations, such as the Electronic Information & Transactions Law (UU ITE) and the Pornography Law have been used to address this issue, the latter is not spesifically designed to regulate the dissemination of non consensual intimate content. This legal vacuum creates legal threats, difficulties in proving the truth, and a high risk of re-victimization for victims. This study analyze the handling of the crime of distributin grevenge pornography on social media and the legal protection for female victims of the distribution of revenge pornography on social media. The theories used in this study are legal protection theory and victimology theory. The method of research used is normative juridical legal research with a statutory, contextual, and case-based approach. Data were obtained through a literature review covering primary legal materials, secondary legal materials, and tertiary legal materials. Analyzed using grammatical, systematic, teleological, and official interpretation techniques. The results of this study empasizes the improtance of establishing specific regulations governing revenge porn, including the definiton of revenge porn, the element of non-consensual behavior, protection of victim identity, mechanisms for removing digital content, and the obligations of digital platforms to prevent the dissemination of content. A victim-centered approach is needed to promote comprehensive recovery and prevent discrimintion and negative stigma. Therefore, clearer, more assertive, and responsive legal reform is necessary to provide maximum protection for female victims of revenge pornography in Indonesia.
PENERAPAN KEADILAN RESTORATIF SEBAGAI ALTERNATIF PENYELESAIAN PADA TINDAK PIDANA PENCURIAN Prasetyo, Rachmat Andika; Ismed, Mohamad; Fitrian, Achmad
SINERGI : Jurnal Riset Ilmiah Vol. 3 No. 1 (2026): SINERGI : Jurnal Riset Ilmiah, January 2026
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v3i1.2307

Abstract

The restorative justice approach has increasingly developed as an alternative mechanism for resolving criminal cases by emphasizing the restoration of relationships between offenders, victims, and the community. Nevertheless, the implementation of restorative justice must continue to ensure the protection of offenders’ legal rights, particularly the right to legal counsel. The primary issue addressed in this study concerns how to guarantee that restorative processes, which are inherently dialogical and consensual, remain fair, voluntary, and consistent with the principle of legal protection for offenders as subjects of law with rights and obligations. This research employs a normative legal research method, utilizing statutory and conceptual approaches. The legal materials consist of primary legal sources in the form of laws and policies related to restorative justice, as well as secondary legal sources including books, academic journals, and legal doctrines. Legal materials were collected through library research and analyzed qualitatively using deductive reasoning to examine the role and position of legal counsel within the restorative justice process. The findings of this research indicate that the regulation of restorative justice in the settlement of theft offenses in Indonesia is not contained within a single, unified legal instrument, but is instead dispersed across various complementary statutory and regulatory frameworks, including the objectives of sentencing as stipulated in Article 51 of Law Number 1 of 2023 on the Criminal Code, the provisions of the Criminal Procedure Code, the Law on the Indonesian National Police, Regulation of the Indonesian National Police Number 8 of 2021, and Supreme Court Circular Letter Number 4 of 2014, which collectively and normatively emphasize an orientation toward restoration, conflict resolution, and substantive justice. In practice, restorative justice has been implemented by law enforcement authorities, particularly at the investigation stage through penal mediation mechanisms, involving dialogue between offenders and victims to achieve amicable settlements, restitution of losses, and the affirmation of offender responsibility, especially in cases of minor theft; however, its application remains subject to specific criteria, thereby positioning restorative justice as a complementary mechanism rather than a substitute for the formal criminal justice system
PENGARUH PENERAPAN METODE KONSTRUKSI MODULAR TERHADAP EFISIENSI WAKTU DAN BIAYA DALAM PROYEK KONSTRUKSI BANGUNAN Manurung, Edison Hatoguan; Febriadi, Angga
SINERGI : Jurnal Riset Ilmiah Vol. 3 No. 1 (2026): SINERGI : Jurnal Riset Ilmiah, January 2026
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v3i1.2315

Abstract

The modular construction method is an innovation in the construction industry aimed at increasing project efficiency. This study aims to analyze the effect of implementing the modular construction method on time and cost efficiency compared to conventional construction methods. The study used a quantitative descriptive approach, using a case study of the construction of an office building in Grabag District, Purworejo Regency. Data were obtained from cost planning documents (RAB), project scheduling, and relevant supporting literature. The cost analysis showed that the modular method required a cost of Rp3,646,018,620.52, an 18.11% increase compared to the conventional method of Rp3,086,929,413.11. However, in terms of time, the modular method was able to shorten the construction duration from 150 days to 87 days, a 42% increase. The results showed that the modular method was superior in terms of time efficiency, while the conventional method was more economical in terms of cost. The choice of construction method should be adjusted to project priorities.
HUBUNGAN ANTARA BUDAYA ORGANISASI DENGAN PERILAKU PROSOSIAL PADA MAHASISWA DI YOGYAKARTA Razik, Abd
SINERGI : Jurnal Riset Ilmiah Vol. 3 No. 1 (2026): SINERGI : Jurnal Riset Ilmiah, January 2026
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v3i1.2319

Abstract

The development of organizations today has certainly expanded significantly, both through prosocial work programs and the culture of internal organizational interaction itself, which is increasingly progressing. This study aims to analyze the relationship between organizational culture and prosocial behavior among university students in Yogyakarta. The research method used in this study was quantitative, employing a correlational approach using the Spearman correlation technique with respondents from college students currently working in organizations in the Yogyakarta area. The results of this study indicate a relationship between prosocial behavior and organizational culture. This is evidenced by the Spearman correlation value (0.347) and a p-value of 0.000, which is categorized as a moderate relationship. These results indicate that a positive and conducive organizational culture will be more effective through a campus environment that supports cooperation and participation and can encourage students to demonstrate prosocial behaviors such as mutual assistance, cooperation, and contribution.
HUBUNGAN KUALITAS TIDUR DENGAN KEBUGARAN JASMANI SISWA SEKOLAH DASAR NEGERI 13 SUNGAI PISANG P, Anastasya Inayah Nabila; Irrahmah, Miftah; Endrinaldi, Endrinaldi
SINERGI : Jurnal Riset Ilmiah Vol. 3 No. 1 (2026): SINERGI : Jurnal Riset Ilmiah, January 2026
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v3i1.2322

Abstract

Sleep quality is a fundamental human need crucial for physical health and cognitive function, particularly for school-aged children in their developmental phase. This study aims to determine the relationship between sleep quality and physical fitness levels among students at State Elementary School (SDN) 13 Sungai Pisang. The method employed was an observational analytic study with a cross-sectional design. The sample consisted of 58 students from grades IV and V, selected using a total sampling technique. Sleep quality was measured using the Pittsburgh Sleep Quality Index (PSQI) questionnaire, while physical fitness was assessed through the Indonesian Physical Fitness Test (TKJI). The results showed that the majority of respondents had good sleep quality (58.6%) and a moderate level of physical fitness (65.5%). Based on the chi-square statistical test, a p-value of 0.750 (p > 0.05) was obtained, indicating no statistically significant relationship between sleep quality and physical fitness among students at SDN 13 Sungai Pisang. Nonetheless, maintaining good sleep quality remains vital to support a child's overall health. Further research is needed to explore other factors, such as daily physical activity and nutrition, that may influence physical fitness within this school environment
PEMUNGUTAN PAJAK ATAS TRANSAKSI PERDAGANGAN MELALUI SISTEM ELEKTRONIK YANG BERKEADILAN Santosa, Anggoro Budi; Mau, Hedwig Adianto; Khalimi, Khalimi
SINERGI : Jurnal Riset Ilmiah Vol. 3 No. 1 (2026): SINERGI : Jurnal Riset Ilmiah, January 2026
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v3i1.2324

Abstract

Trade transactions through electronic systems (PMSE) or E-Commerce have experienced rapid development. Indonesia possesses significant economic potential and a large population, making it a highly promising market for PMSE economic activities. Numerous PMSE business actors, both domestic and international, have entered the e-commerce transaction market. However, many of these PMSE actors have not fulfilled their tax obligations effectively, particularly regarding Income Tax and Value Added Tax (VAT). This situation has resulted in an imbalance and perceived injustice between conventional and digital business actors, as well as between domestic and foreign business entities.  This research aims to analyze the tax collection mechanisms on trade transactions through electronic systems in Indonesia and to evaluate the application of the principle of fairness in tax collection for such transactions. This study employs normative legal research with a statutory approach, a conceptual approach, and an analytical approach.  The results indicate that the government facilitates PMSE tax collection by issuing several tax regulations based on a self-assessment system, complemented by a strengthened withholding system to optimize tax revenue collection. PMSE tax collection also endeavors to establish fairness for business actors by ensuring equal tax obligations between conventional and digital businesses, as well as imposing taxes on transactions conducted by foreign goods or service providers. On the other hand, there remains a necessity for more comprehensive regulations that thoroughly govern tax collection for trade transactions through electronic systems—whether conducted independently or through third parties—covering Income Tax, Value Added Tax, and international taxation aspects

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