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Heskyel Pranata Tarigan
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INDONESIA
Journal of Law, Social Science, and Management Review
Published by Utami Publisher
ISSN : -     EISSN : 30646006     DOI : https://doi.org/10.70963/jlsmr.v1i2
Core Subject : Economy, Science, Education, Agriculture,
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media
Law: Legal theory, constitutional studies, human rights, and legal reforms. Social Sciences: Geography, Sociology, Education, Political Science, Communication science, Policy, Public Administration, Social Review, Art, History, Philosophy, Anthropology . Management: Commerce, Economics, Finance, Accounting, Corporate Governance, Human Resource Management, Marketing Management, Strategic Management, Quality Management Training and Development.
Arjuna Subject : Umum - Umum
Articles 26 Documents
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The Effect Of Deferred Tax Assets And Deferred Tax Liabilities On Accrual Profit Management In Companies Susena , Karona Cahya; Damarsiwi , Eska Prima Monique; Hijeria , Putri
Journal of Law, Social Science, and Management Review Vol. 1 No. 3 (2025): May
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jlsmr.v1i3.244

Abstract

The annual financial report reflects the company's development and has a very important role. Financial reports function as a tool for evaluating company management performance. Earnings management refers to the practice of legitimate manipulation in financial reporting to adjust a company's earnings in accordance with management policy. One factor that can influence earnings management is deferred tax assets. This article aims to analyze the influence of deferred tax assets and deferred tax liabilities on company accrual earnings management. The purpose of this article is to provide an understanding of the relationship between these two variables. The research method used in this article is a qualitative literature review.
Taxation In Society For Development And Welfare Taxation In Society For Development And Welfare Prawitasari , Andriyani; Yodista, Yodista; Hidayah , Nenden Restu
Journal of Law, Social Science, and Management Review Vol. 1 No. 3 (2025): May
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jlsmr.v1i3.245

Abstract

Taxation plays a crucial role in supporting development and welfare in socienty. As a primary source of government revenue, taxes are used to finance various sectors such as infrastructure, education, healthcare, and public services. Proper tax management can ensure equal access to quality basic services, reduce social inequalities, and create employment opportunities. Additionally, taxation contributes to the economic stability of the country. This article discusses how taxation can enhance devalopment and welfare, as well as the importance of active participation from society in a fair and transparent tax system.
Exploring Indonesia’s Taxation System, From Reforms To Its Impact On The Economy Susena , Karona Cahya; Ogriansyah , Gioni; Tarigan , Heskeyel Pranata
Journal of Law, Social Science, and Management Review Vol. 1 No. 3 (2025): May
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jlsmr.v1i3.246

Abstract

The taxation system is a vital component of Indonesia’s economic development. This article examines the journey of tax reforms in Indonesia, starting with the implementation of the Self-Assessment system in 1983 to the enactment of the Harmonized Tax Law (UU HPP) in 2021. These reforms aim to enhance state revenue, promote equity, and support sustainable development agendas, including the transition of a Carbon Tax. The impacts inclue an increase in the tax ratio, ease of doing business, income redisribution, and support for the green economy. Howener, challenges such as a low tax ratio and high non-compliance rates remain. This article highlights the importance of coninuous reforms to establish a fairer taxation system and support Indonesia’s inclusive and sustainable economic growth.
Analysis Of The Influence Of Motivation And Work Discipline On Employee Performance At PT. Kostec Indonesia Mandiri At The Cilegon Branch Office Ruri Caturina; Junaidi, Junaidi
Journal of Law, Social Science, and Management Review Vol. 1 No. 3 (2025): May
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jlsmr.v1i3.256

Abstract

The object of the study at PT. Kostec Indonesia Mandiri at the Cilegon Branch Office This study aims to determine the effect of motivation and work discipline on the performance of PT. Kostec Indonesia Mandiri at the Cilegon Branch Office. This study uses a survey by distributing questionnaires in the form of statements with a level of respondent agreement using a Likert scale of 1 to 5 distributed to respondents with a sample of 25 people consisting of employees at PT. Kostec Indonesia Mandiri. Data analysis was carried out using multiple linear regression with the SPSS version 23 program. The results of the study indicate that motivation has a positive effect on the performance of PT employees. Kostec Indonesia Mandiri is evidenced by the R square correlation coefficient of motivation on employee performance determination on employee performance of 75.3% and based on data work discipline has a positive effect on employee performance as evidenced by R. square of 71.3%. Changes in employee performance variables (bound) can be explained by work motivation variables while changes in employee performance dependent variables can be explained by motivation and work discipline variables with simultaneous test results, motivation and work discipline have a positive and significant effect on employee performance with F test results. It can be concluded that the motivation variable (X1) and the work discipline variable (X2) together have a significant effect on employee performance at PT. Kostec Indonesia Mandiri significantly by 83.3% and the remaining 16.7% is caused by other factors that were not studied by researchers. Explained by other factors that were not studied in this study. These other factors include the work environment, competence, career development and others.
Business Canvas Model In Business Planning (Business Canvas Model In Business Planning) Susanto, Feri; Soleh, Ahmad; Sachanovrissa, Silke
Journal of Law, Social Science, and Management Review Vol. 1 No. 3 (2025): May
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jlsmr.v1i3.258

Abstract

The canvas business model is a business concept that is widely used today because it is structured. The business model canvas is a business management framework created to design how the business strategy will be implemented. As the name suggests, the canvas model business is created in pictures of ideas so that everyone has the same understanding. and real about their types of consumers, costs, how the company works and so on. This research uses the literature method or library study which is research carried out by researchers using a number of literature. The business model canvas is a good method for helping business people develop their business. With correct implementation, established companies can develop and survive amidst intense competitor competition because companies can map the elements of the business circle contained in the nine elements of BMC. So with the information contained in these nine elements, companies can make policies for developing their business.
Journalistic Ethics In Local News Coverage At Suarokito.Com Jaya, Ade Agung Sutra; Narti, sri; Putra, Dilmai
Journal of Law, Social Science, and Management Review Vol. 1 No. 4 (2025): Agustus
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jlsmr.v1i4.293

Abstract

As journalism continues to evolve under the influence of digital technology, local media play an essential role in delivering relevant and credible information to their communities. One such media outlet in North Bengkulu is Suarokito.com, a digital platform dedicated to local reporting. This study analyzes the application of journalistic ethics in local news coverage on Suarokito.com, focusing on the principles outlined in the Indonesian Journalistic Code of Ethics: independence, professionalism, verification, balance, and protection of sources and privacy.This research adopts a qualitative normative approach, using in-depth interviews, participant observation, and content analysis of published news articles. The informants include reporters, editors, and the editor-in-chief of Suarokito.com. The findings show that Suarokito.com strives to uphold independence and professionalism, despite challenges such as pressure to publish news rapidly and limited resources. The principles of verification and balance are generally observed, with news articles undergoing fact-checking and using multiple sources. However, challenges persist, including the temptation to avoid unverified or sensational stories due to resource constraints. The study recommends regular ethical training for local journalists and the strengthening of internal mechanisms to maintain editorial integrity and news quality.
Implementation Of The Regulation Of The Minister Of Education And Culture Of The Republic Of Indonesia Number 1 Of 2021 At Smp Negeri 16 Bengkulu City Sonata, Betaria; Yusuarsono, Yusuarsono; Handayani , Tuti
Journal of Law, Social Science, and Management Review Vol. 1 No. 4 (2025): Agustus
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jlsmr.v1i4.294

Abstract

This research aims to determine the implementation of the Regulation of the Minister of Education and Culture of the Republic of Indonesia Number 1 of 2021 concerning the New Student Admission System (PPDB) at SMP Negeri 16 Bengkulu City. The policy regulates the zoning system for new student admission which prioritizes students based on geographic proximity. This qualitative descriptive study involved interviews with school officials and parents, observation, and documentation. The study found that the implementation of the regulation at SMP Negeri 16 was conducted in an objective, transparent, and accountable manner. The zoning system was applied through an online application supported by the Education Office. Requirements and selection criteria were clearly communicated, primarily based on domicile verified by the family card. This system ensures educational equity by prioritizing local students and limiting favoritism toward certain schools. Informants confirmed the compliance of SMP Negeri 16 with the regulation and the clarity of its application procedures. Despite some challenges in public understanding, the school made efforts in disseminating information through social media and banners. The study concludes that SMP Negeri 16 has implemented the Ministerial Regulation effectively according to the zonation principles and has maintained public trust in the admission process.
The Influence Of Brand Image On The Decision To Use Maxim Services In Bengkulu City Putra, David Mandala; Sari, Sapta; Maryaningsih, Maryaningsih
Journal of Law, Social Science, and Management Review Vol. 1 No. 4 (2025): Agustus
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jlsmr.v1i4.295

Abstract

This study aims to analyze the influence of brand image on the decision to use Maxim's services in Bengkulu City. A quantitative survey method was employed, involving 100 randomly selected Maxim users. The research instrument, in the form of a questionnaire, was tested for validity and reliability. Classical assumption tests confirmed that the data met the requirements of normality, homoscedasticity, and linearity. The simple linear regression analysis showed that brand image had a positive and significant effect on the decision to use Maxim’s services, with a regression coefficient of 0.404 and a significance level of p = 0.000 (p < 0.05). The coefficient of determination (R²) was 0.247, indicating that brand image accounted for 24.7% of the variance in usage decisions, while the remaining 75.3% was influenced by other factors outside the model. These results suggest that a more favorable brand image leads to a higher likelihood of consumers choosing Maxim's services. Aligned with Brand Equity theory, the findings emphasize the importance of consumer perception in shaping decisions. Practically, it implies that Maxim should continue to strengthen its brand identity, improve service quality, and enhance user experience to maintain and increase customer engagement.
Information Literacy Of Lembak Traditional Chiefs To Young Generation In Panorama Village Putra, Meriansyah Dwi; Yanto, Yanto; Octaviani, Vethy
Journal of Law, Social Science, and Management Review Vol. 1 No. 4 (2025): Agustus
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jlsmr.v1i4.341

Abstract

This research aims to describe information literacy in the customs of the Lembak community. This research is a qualitative study with data described descriptively. Various events on the subject under study are described in a series of words or sentences in an in-depth, structured and logical manner based on the research topic. Researchers must be able to describe the data obtained from research subjects thoroughly so as to form an in-depth understanding of a study. This research uses the Big Six theory. The research results show that the main obstacles in literacy of Lembak traditional information among the younger generation are infrastructure, finances, the response of the government itself, community figures, and also the younger generation who are less interested in knowing about Lembak culture. Moreover, there are electronic influences such as cell phones, television and then foreign cultural influences that are not in accordance with the norm. Based on the results of in-depth interviews with researchers, the younger generation prefers to seek cultural information through social media rather than attending traditional meetings or socialization.
Podter Program Analysis (Latest Podcast) Bengkuluekspress.Com Santia, Suci Anugrah; Putra , Dilmai; Maryaningsih, Maryaningsih
Journal of Law, Social Science, and Management Review Vol. 1 No. 4 (2025): Agustus
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jlsmr.v1i4.342

Abstract

The media plays an important role in shaping public opinion through the selection of issues presented and the way they are presented. This research examines how the media, especially the podter program in Bengkulu Ekspress, sets the agenda through various platforms and interactions with the public. Based on interviews with key informants and principal informants, the findings show that the media not only reflects reality, but also shapes it by selecting issues that are relevant and interesting to the public. Issues that are often raised include politics, business, tourism and local achievements, with a focus on things that are viral or have urgency for society. Podter programs broadcast live via platforms such as Facebook and YouTube allow direct interaction between the source and the audience, creating space for public opinion to influence the themes raised. Setting this agenda also involves two levels: first, determining the issue to be highlighted, and second, the specific attributes of the issue that shape the public's assessment of the importance of the issue. The results of this research show that the media in Bengkulu Ekspress plays a role as social control by providing a platform for the public to interact, provide responses, and obtain information that is educational, informative, and promotional. The podter program is expected not only to convey information but also as a tool to influence and shape public opinion.

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