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Ganec Swara
Published by Yayasan Al-Amin Qalbu
ISSN : -     EISSN : 26158116     DOI : https://doi.org/10.59896/gara.v20i3
Core Subject :
Ganec Swara (p-ISSN : 1978 – 0125, e-ISSN: 2615-8116) merupakan wadah bagi para peneliti, akademisi dan praktisi untuk mempublikasikan karya ilmiah dalam berbagai bidang ilmu Humaniora (Hukum, Sejarah, Budaya, Sastra dan Bahasa), Ilmu Sosial (Manejemen, Ekonomi, Pendidikan, Politik, Pemerintahan, Komunikasi), Ilmu Saintek (MIPA, Pertanian, Perikanan, Peternakan, Teknik, Teknologi). Jurnal diterbitkan oleh Yayasan Al-Amin Qalbu setiap bulan Maret, Juni, September dan Desember.. Jurnal diterbitkan oleh Yayasan Al-Amin Qalbu setiap bulan Maret, Juni, September dan Desember.
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Articles 313 Documents
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PENGARUH LIKUIDITAS, LEVERAGE, SALES GROWTH, DAN FIRM SIZE TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR PERTAMBANGAN: The Effect of Liquidity, Leverage, Sales Growth, and Firm Size on the Financial Performance of Mining Sector Companies I Gusti Agung Arista Pradnyani; I Gusti Agung Ayu Pramita Indraswari; Rai Dwi Andayani W; Yura Karlinda Wiasa Putri
Ganec Swara Vol. 19 No. 2 (2025): Juni 2025
Publisher : Yayasan Al-Amin Qalbu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59896/gara.v19i2.209

Abstract

This study aims to partially analyze the effect of liquidity, leverage, sales growth, and firm size on financial performance. The object of this study is mining sector companies listed on the Indonesia Stock Exchange in the period 2020–2022. The method used in this study is quantitative, with purposive sampling technique as a method of selecting samples based on certain criteria, so that 63 companies were obtained as research samples. The statistical analysis used includes the Normality test, multicollinearity, heteroscedasticity, autocorrelation test, determination coefficient test, F test and t test. Data analysis uses multiple linear regression analysis. Based on the research objectives which aim to analyze the effect of Liquidity, Leverage, Sales Growth, and Firm Size on Financial Performance, the results of the study show that liquidity has no effect on financial performance. Meanwhile, leverage has a significant negative effect on financial performance. On the other hand, sales growth does not show any effect on financial performance, while firm size has a positive and significant effect on financial performance.
ANALISIS PERBANDINGAN BIAYA OPERASIONAL ALAT BERAT MILIK SENDIRI DENGAN BIAYA SEWA ALAT BERAT PADA PROYEK PELEBARAN JALAN PEMENANG-BAYAN I KABUPATEN LOMBOK UTARA HASYIM HASYIM; I WAYAN SUTEJA; ROHANI ROHANI; YUVITA VALENTINA
Ganec Swara Vol. 19 No. 1 (2025): Maret 2025
Publisher : Yayasan Al-Amin Qalbu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59896/gara.v19i1.210

Abstract

The Pemenang-Bayan I road widening project in North Lombok Regency is part of the government's initiative to improve transportation infrastructure to support local economic growth and facilitate community mobilization. One of the biggest cost components in infrastructure projects is the operational cost of heavy equipment. In the implementation of this project, contractors have two alternatives in meeting the needs of heavy equipment, namely using their own heavy equipment or renting from a third party. This study aims to analyze the comparison between the operating costs of own heavy equipment and the cost of renting heavy equipment, focusing on two main types of heavy equipment, namely excavators and vibro compactors. This study uses interview techniques to collect analysis data. Data analysis was carried out to obtain a comparison of operational costs between the use of own equipment and equipment rental. Based on the calculation of total operational costs for earthworks in segment one (STA 0+00 - STA 1+185) of the Pemenang-Bayan I Road Widening Project, the use of self-owned heavy equipment is more economical for excavators, where the use of self-owned equipment can save operational costs of around 13.5% (Rp.2 .891,170.00 to Rp.4,336,755.00) compared to rental equipment from Cv Prayoga and save about 26% (Rp.6,723,932.00 to Rp.10,085,899.00) when compared to rental equipment from PT Trakindo Utama. As for the Vibro Compactor , the use of rental equipment is more economical than the use of self-owned equipment, which saves about 2.5% (Rp.73,479.00 to Rp.110,219.00) of the total operational cost.
URGENSI APARAT DESA ATAS STATUS HAK PENGUASAAN TANAH WAKAF PEMAKAMAN OLEH MASYARAKAT MOHAMAD RINALDI HAMID
Ganec Swara Vol. 19 No. 1 (2025): Maret 2025
Publisher : Yayasan Al-Amin Qalbu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59896/gara.v19i1.211

Abstract

This study aims to analyze the urgency of the role of village officials in managing the status of land ownership rights for burial waqf by the community. Land has a very important role in human life, as a source of needs and a place for various activities. In Indonesia, land is not only an element of social and economic life, but also part of agrarian law regulated by Law Number 5 of 1960 concerning the Principles of Agrarian. Waqf land, which is used for religious and social purposes, is a subject that requires clear and precise management, especially in terms of ownership rights status. Although positive law and Islamic jurisprudence provide guidance regarding the management of waqf land, the problem that often arises is the unclear management and ownership rights status of burial land by the community. In this case, village officials play an important role in regulating and ensuring legal certainty over the land, so as to prevent disputes and facilitate the social and religious interests of the community. This study aims to analyze the urgency of the role of village officials in managing the status of land ownership rights for burials and provide recommendations regarding regulations that must be made to maintain legal certainty. The method used is a normative approach, by analyzing applicable legal regulations and their implementation at the village level.
PENGARUH FAKTOR KEUANGAN DAN DEMOGRAFI TERHADAP PENDAPATAN ASLI DAERAH PROVINSI NUSA TENGGARA BARAT M.MUNAWIR HAFIZ; IWAN HARSONO
Ganec Swara Vol. 19 No. 1 (2025): Maret 2025
Publisher : Yayasan Al-Amin Qalbu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59896/gara.v19i1.212

Abstract

This study aims to analyze the effect of regional taxes, other legitimate regional revenues, balancing funds, and population size on the Locally-Generated Revenue (PAD) of West Nusa Tenggara Province. Using secondary data from the Central Bureau of Statistics (BPS) and local governments over a period of 10 years or 120 months, covering the fiscal years from 2013 to 2022, this study examines the impact of regional taxes, other legitimate regional revenues, balancing funds, and population size on PAD.The method used in this study includes multiple linear regression, classical assumption tests, t-tests, and F-tests. Based on the regression results, the t-statistic value for regional taxes with a probability value of 0.0001 < 0.05 indicates that regional taxes have a significant effect on PAD. The probability value for other legitimate regional revenues is 0.0004 < 0.05, leading to the conclusion that other legitimate regional revenues also significantly affect PAD. Meanwhile, the balancing funds have a probability value of 0.0820 > 0.05, suggesting that they do not affect PAD. Lastly, the population size has a probability value of 0.0449 < 0.05, meaning that population size significantly influences PAD.
ANALISIS POTENSI DAN EFEKTIVITAS PENERIMAAN PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PAD KOTA MATARAM SUPARMAN AHMADI; IWAN HARSONO
Ganec Swara Vol. 19 No. 1 (2025): Maret 2025
Publisher : Yayasan Al-Amin Qalbu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59896/gara.v19i1.213

Abstract

A strong regional financial system supports sustainable national development. Locally Generated Revenue (Pendapatan Asli Daerah/PAD), primarily from taxes and levies, serves as an indicator of regional fiscal independence. In Mataram City, PAD has shown a dynamic trend, with an increase driven by regional taxes. This study analyzes the potential revenue from taxes and levies concerning PAD to enhance regional development. This study aims to examine the growth rate and contribution of regional taxes and levies to the PAD of Mataram City. The analytical methods used include overlay analysis and effectiveness ratio analysis. The data analyzed consists of regional tax and levy revenues from 2019 to 2023. The findings indicate that regional taxes and levies significantly contribute to Mataram City's PAD, with taxes playing a more dominant role than levies. Certain types of taxes, such as Hotel Tax and Restaurant Tax, provide the largest contributions to regional tax revenue. However, the effectiveness of tax and levy collection fluctuates due to macroeconomic factors, regulations, and taxpayer compliance. This study highlights the need for more focused strategies to optimize tax revenue by increasing taxpayer awareness and compliance. Additionally, improving levy management is essential to maximizing its contribution to PAD and supporting regional financial stability
AKIBAT HUKUM PELAKSANAAN KAWIN KONTRAK DITINJAU BERDASARKAN UNDANG-UNDANG PERKAWINAN DAN KUH PERDATA RAHMAWATI MUSTAFA
Ganec Swara Vol. 19 No. 1 (2025): Maret 2025
Publisher : Yayasan Al-Amin Qalbu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59896/gara.v19i1.214

Abstract

This study aims to analyze the legal consequences of the implementation of contract marriages in the perspective of the Marriage Law and the Civil Code (KUHPerdata) in Indonesia. Contract marriages, which often occur in society, have various legal implications that need to be understood, especially regarding the validity of the practice. This research uses a normative juridical approach with a descriptive analysis method, which examines the regulation of contract marriages in legislation and its impact on the parties involved. The findings show that contract marriages do not meet the legal requirements of marriage according to the law, so children born from these relationships often do not have a clear legal position, impacting on inheritance rights and recognition status. The research also identifies the lack of legal protection for women in the context of contract marriages, as well as the driving factors behind them, such as economic pressures. Therefore, this research is expected to provide recommendations for better legal arrangements related to marriage in Indonesia and increase public awareness regarding the importance of performing marriage in accordance with applicable legal provisions.
DEFAULT IN UNSECURED DEBT AND RECEIVABLES AGREEMENT (WANPRESTASI DALAM PERJANJIAN UTANG DAN PIUTANG TANPA JAMINAN) DAHRIS SIREGAR
Ganec Swara Vol. 19 No. 1 (2025): Maret 2025
Publisher : Yayasan Al-Amin Qalbu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59896/gara.v19i1.215

Abstract

Through a debt and receivables agreement between a lender and a loan recipient, a debt and receivables agreement can be created with anyone who has the capacity for it, not only financial institutions. By examining information obtained from the study of literature, books, papers, and laws and regulations regarding the problems discussed, normative research methodologies are used in this study. Primary, secondary, and tertiary data were used in this study. The study's findings lead to the conclusion that the civil procedure legislation governs default settlements, just like it does for the settlement of other civil matters. This means that in the process of settlement, damages or collateral seizure may be imposed if necessary. This study's goal is to determine the repercussions of a breach in an agreement involving unsecured debt and receivables as well as the process that was employed to fix the issue. Intentionality and weakness of faith are factors that cause a breach of a covenant. Without guarantee, default in a debt and receivables agreement can be settled both in court and out of court
PEMANFAATAN EDIBLE FILM BERBAHAN PATI SINGKONG ALTERNATIF KEMASAN BIOPOLIMER UNTUK KEBERLANJUTAN PANGAN NINA EVRILIYANI; SALMA TRISYA AMANDA; KEIYSHA BERLIANINDITA ALIANO; GRESHAM PANGIHUTAN PRATAMA; SYIFA FAJAR MAULANI; RAIHAN MAULANA DARMAWAN
Ganec Swara Vol. 19 No. 1 (2025): Maret 2025
Publisher : Yayasan Al-Amin Qalbu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59896/gara.v19i1.216

Abstract

Synthetic plastic takes a long time to decompose and contributes to environmental pollution. Edible films made from cassava starch have the potential to be an eco-friendly solution as biodegradable food packaging. This study aims to evaluate the characteristics of edible films with the addition of glycerol and sorbitol as plasticizers. The research methods included literature review and experiments by combining various weights of cassava starch with volumes of glycerol and sorbitol. Physical characteristics such as thickness, tensile strength, and elongation were tested. The results showed that edible films with sorbitol had an average tensile strength of 1135.57 cN and elongation of 24.88%, which were superior to those with glycerol, which had an average tensile strength of 980.67 cN and elongation of 21.5%. Edible films with sorbitol have great potential as an environmentally friendly alternative for food packaging.
MAHKAMAH KONSTITUSI : ANTARA NEGATIVE LEGISLATURE DAN POSITIVE LEGISLATURE, DILEMA ATAU DINAMIKA? MUHAMMAD ALGUFRAN YADJITALA
Ganec Swara Vol. 19 No. 1 (2025): Maret 2025
Publisher : Yayasan Al-Amin Qalbu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59896/gara.v19i1.217

Abstract

The Constitutional Court (MK) is a state institution that has high authority in the field of constitutional law. In Indonesia, the Constitutional Court is regulated by Article 24C of the 1945 Constitution which outlines the Constitutional Court's authority, including reviewing laws against the Constitution, deciding disputes over authority between state institutions, deciding on the dissolution of political parties, and deciding disputes over general election results. The approach used in the research is to conduct a review of the conceptual approach and legal literature by examining various expert doctrines and legal theories regarding the positive legislative Constitutional Court. In the analysis, the result is that the Constitutional Court is basically a negative legislature. But then in its progress, many of the Court's decisions were positive legislative in nature. This is due to the main principle that the Constitutional Court must believe in, namely filling legal gaps if they occur due to the impact of reviewing laws. This shift, which initially only annulled norms, can now give birth to norms. This is seen as a step that does not violate the constitution because the judge's job is to make discoveries if there is a legal vacuum.
PERLINDUNGAN HUKUM BAGI PENERIMA PINJAMAN BERBASIS ONLINE (PEER TO PEER LENDING) DALAM TRANSAKSI PINJAM MEMINJAM UANG ERNI R. IBRAHIM
Ganec Swara Vol. 19 No. 1 (2025): Maret 2025
Publisher : Yayasan Al-Amin Qalbu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59896/gara.v19i1.218

Abstract

This research discusses the legal protection for loan recipients in the growing peer to peer lending (P2P lending) system in Indonesia. Although P2P lending offers innovations in financial transactions, such as convenience and speed, there are various legal risks faced by users of this service. This research identifies three main issues: the mechanism of lending and borrowing in P2P lending, the form of legal protection for lenders when the loan recipient defaults, and the protection of the personal data of the loan recipient.Through an empirical juridical approach, this research finds that legal protection can be done preventively and repressively. Preventive protection includes the organizer's efforts to ensure that all transactions comply with existing regulations, while repressive protection focuses on the settlement mechanisms that can be accessed by debtors in case of problems with the organizer, especially if the organizer is not registered with the Financial Services Authority (OJK). This research emphasizes the importance of users' awareness of the risks and their rights in P2P lending transactions to avoid fraudulent practices and violations of the law.

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