cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Suwari Akhmaddhian
Contact Email
suwari_akhmad@uniku.ac.id
Phone
+62232-8900796
Journal Mail Official
logika@uniku.ac.id
Editorial Address
Jalan Cut Nyak Dhien No.36A Cijoho Kuningan, Jawa Barat
Location
Kab. kuningan,
Jawa barat
INDONESIA
Logika : Jurnal Penelitian Universitas Kuningan
Published by Universitas Kuningan
ISSN : 2085997X     EISSN : 27154505     DOI : https://doi.org/10.25134/logika.v11i02
Core Subject : Humanities, Education, Agriculture, Social,
Agriculture, Biological Sciences & Forestry Humanities Education Law, Crime, Criminology & Criminal Justice Social Sciences
Logika adalah jurnal kajian multidispilin (Journal of Multidisciplinary Studies) yang diterbitkan oleh Pusat Penelitian dan Pengabdian pada Masyarakat (P3M) Fakultas Hukum Universitas Kuningan. Penerbitan jurnal ini bertujuan untuk menyediakan sarana komunikasi dan publikasi ilmiah bagi peneliti, mahasiswa dan dosen dilingkungan Universitas Kuningan maupun dari luar Universitas Kuningan yang mempunyai komitmen terhadap pengembangan ilmu pengetahuan dan teknologi. Fokus dan Ruang Lingkup jurnal ini adalah Kajian yang bersifat Multidisipliner seperti : Administrasi Bisnis, Administrasi Publik; Akuntansi; Farmasi; Hukum; Kehutanan; Kesehatan; Lingkungan; Manajemen; Pendidikan; Teknollogi Informasi; dan ilmu lainnya..
Arjuna Subject : Ilmu Sosial - Hukum
Articles 120 Documents
 4   5   6   7   8 
Konservatisme Akuntansi : Telaah Mendalam Dalam Kerangka Teori Akuntansi Positif Lia Dwi Martika; Teti Rahmawati; Salehudin Yunus
LOGIKA : Jurnal Penelitian Universitas Kuningan Vol 12 No 02 (2021)
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/logika.v12i2.5539

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh debt covenant, rencana bonus, biaya politik, dan peluang bertumbuh perusahaan terhadap konservatisme akuntansi. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatif dengan jenis data kuantitatif. Populasi dalam penelitian ini adalah laporan tahunan perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2014-2019 sebanyak 148 perusahaan dengan jumlah sampel 46 perusahaan. Teknik pengumpulan data yang digunakan adalah observasi non partisipan dengan menggunakan uji regresi data panel. Kontrak hutang, rencana bonus, biaya politik dan kesempatan bertumbuh perusahaan secara simultan berpengaruh signifikan terhadap konservatisme akuntansi. Kontrak hutang memiliki pengaruh negatif yang signifikan terhadap konservatisme akuntansi. Rencana bonus memiliki pengaruh negatif yang signifikan terhadap konservatisme akuntansi. Biaya politik berpengaruh positif signifikan terhadap konservatisme akuntansi. Peluang bertumbuh perusahaan berpengaruh positif signifikan terhadap konservatisme akuntansi. Penelitian ini diharapkan dapat bermanfaat dalam pengambilan keputusan investasi bagi investor maupun calon investor, agar perlu lebih memperhatikan informasi dalam laporan keuangan perusahaan. Kajian ini juga diharapkan bermanfaat dalam membantu perusahaan memahami mengapa prinsip konservatisme akuntansi perlu diterapkan pada perusahaan. Kata kunci:Konservatisme Akuntansi; Kontrak Hutang; Rencana Bonus; Biaya Politik; Kesempatan Bertumbuh.
Aspek Legalitas Perjanjian Kerja menurut Undang-Undang tentang Ketenagakerjaan pada Perusahaan Penerbangan Dikha Anugrah; Haris Budiman; Anthon Fathanudien
LOGIKA : Jurnal Penelitian Universitas Kuningan Vol 12 No 02 (2021)
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/logika.v12i2.2452

Abstract

 Work agreements give birth to work relationships which are the relationship between employers and workers based on work agreements, which have elements of work, wages, and orders. The emergence of a pilot contract case that reaches a dozen years is something that needs to be considered under the labor law. The purpose of this study was to determine and analyze the legal aspects of work agreements for pilots on Wings Air airlines, legal protection of pilots on Wings Air airlines and legal solutions that can be taken in cases of violations of work agreements against pilots on Wings Air airlines according to Law No. 13 of 2003 concerning employment. The method used is to use a critical paradigm which is to see phenomena that arise due to work agreements that are not in accordance with the Manpower Act. The results showed that the legal aspect of the work agreement for pilots on the wings air airline was that the Lion Air Group contract clause was in conflict with Labor Law No. 13 of 2003. Legal Protection of Pilots on Wings Air Airlines was that the employment contract that was valid for the dozen years were not in accordance with the law because the pilot's work did not comply with the provisions of the work agreement for a certain time so that the contract was null and void then changed to an indefinite time work agreement, and the status of the pilot became a permanent employee. Legal Settlement that Can Be Taken In Case of Violation of Work Agreement Against Pilots on Wings Air Airlines, among others, can be reached through Bipartite, Mediation, Conciliation, Arbitration, and Industrial Relations Court.
Analisis Semiotika Visual Pada Ilustrasi Sampul Majalah Tempo Edisi “Jerat Kedua” Azhar Natsir Ahdiyat
LOGIKA : Jurnal Penelitian Universitas Kuningan Vol 12 No 02 (2021)
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/logika.v12i2.5492

Abstract

Kasus megakorupsi e-KTP pada tahun 2017 yang menyeret Setya Novanto menjadikannya perbincangan publik, termasuk media massa seperti Majalah Tempo pada sampulnya. Majalah Tempo menggunakan gambar ilustrasi pada setiap rilisannya dengan karakter dan penggayaan visual yang khas serta kerap menimbulkan kontroversi. Selain itu, gambar ilustrasi pada sampul majalah ini pun memiliki makna dan kode tersembunyi yang perlu diinterpretasi secara mendalam. Oleh karena itu, penelitian ini bertujuan untuk dapat menjelaskan struktur tanda visual pada ilustrasi sampul Majalah Tempo edisi “Jerat Kedua”. Selain itu, penelitian in pun ditujukan untuk dapat mengungkap kode-kode yang terkandung pada ilustrasi sampul tersebut. Penelitian ini menggunakan pendekatan kualitatif dengan analisis yang bersifat deskriptif interpretatif. Metode yang digunakan yaitu semiotika visual dengan teori semiotika Roland Barthes meliputi struktur tanda visual serta Lima Kode Barthes. Peneliti berkesimpulan bahwa struktur Majalah Tempo edisi “Jerat Kedua” tersusun atas penanda-penanda denotatif yang berubah maknanya menjadi petanda konotatif. Makna konotatif yang muncul didasarkan pada sebuah konvensi, penjangkaran makna, gestur/ekspresi, penggunaan retorika metafora/metonimi, dan referensi-referensi dari realitas. Kode-kode yang terungkap dalam sampul majalah ini meliputi kode hermeneutik, semantik, proairetik, simbolik, dan kultural.
Analisis Kesalahan Siswa Dalam Menyelesaikan Soal Cerita Berdasarkan Prosedur Newman Rahayu Syafari; Aan Nurhasanah; Siti Aisah
LOGIKA : Jurnal Penelitian Universitas Kuningan Vol 12 No 02 (2021)
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/logika.v12i2.5084

Abstract

This study aims to describe mistakes made by students in solving math story problems on the KPK and FPB materials based on Newman’s prosedures in grade IV elementary school in Salado  district. In this study, the types of errors made by students were analyzed based on Newman’s theory of procedures and the causes of errors. The approach in this study uses a qualitative approach with a case study method. Data collection techniques used are documentation studies and interviews. Based on the results of the study, it can be concluded that the types of errors that arise when students solve KPK and FPB story problems are: (1) reading errors, (2) reading comprehension, (3) transformation errors, (4) process skill, (5) encoding errors. The factors that cause students make mistakes are: a) the lack of students ability to read; b) students have difficulty understanding the questions; c) students forget to write down the information that is known and asked; d) do not understand the concepts of KPK and FPB; e) errors in the previous stage; f) lack of accuracy of students in writing the calculation process; and g) students forget to the write down the conclusion of the answer.
Kewenangan Majelis Pengawas Notaris Daerah (MPD) dalam Pengawasan Kode Etik Notaris Pasca Putusan Mahkamah Konstitusi Nomor: 49/PUU-X/2012 Wahdan Ahnaf Al-azizi; Haris Budiman; Erga Yuhandra; Suwari Akhmaddhian
LOGIKA : Jurnal Penelitian Universitas Kuningan Vol 13 No 01 (2022)
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/logika.v13i01.2846

Abstract

Notary Supervisory Council, which is a body that has the authority and obligation to supervise and develop notaries. Article 66 paragraph (1) of Law Number 2 of 2014 concerning amendments to law number 30 of 2004 concerning the position of a notary determines: For the purposes of the judicial process, investigators, public prosecutors, take a photocopy of the minutes of the deed and/or the attached documents. in the minutes of the deed or the notary protocol, as well as the summons of the notary to be present at the examination related to the deed he made, or the notary protocol, with the approval of the MPD. The Constitutional Court in its decision Number 49/PUU-X/2012, stated that the phrase “with the approval of the Regional Supervisory Council” in Article 66, is contrary to the 1945 Constitution and has no legal force. The juridical issues are: What are the powers of the MPD after the Constitutional Court's decision no. 49/PUU-X/2012 ? and What is the mechanism for notary inspection by MPD? With this type of normative legal research, the problem is answered, that the duties and authorities of the MPD after the Constitutional Court Decision. No. 49/PUU-X/2012 only to conduct periodic inspections and/or if deemed necessary, as well as conduct a notary check if there are complaints from the public. The duties and authorities of a notary as referred to in Article 66 of Law Number 2 of 2014 concerning amendments to Law number 30 of 2004 concerning the position of a notary, are carried out by the Notary Honorary Council. Regarding the mechanism of a Notary examination, it must be carried out in accordance with Law Number 30 of 2004, Law Number 2 of 2014, Regulation of the Minister of Law and Human Rights of the Republic of Indonesia Number M.02.PR.08.10 of 2004 concerning Procedures for Appointing Members, Dismissing Members, Organizational Structure, Work Procedures, and Procedures for Notary Examination; and Decree of the Minister of Law and Human Rights of the Republic of Indonesia No. M.39-PW.07.10 of 2004 concerning Guidelines for the Implementation of the Duties of the Notary Supervisory Council.
Kebijakan Pemerintah dalam Penanganan Pencemaran Minyak di Perairan Laut Suwari Akhmaddhian; Intan Fandini
LOGIKA : Jurnal Penelitian Universitas Kuningan Vol 13 No 01 (2022)
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/logika.v13i01.2503

Abstract

Marine pollution is the entry/inclusion of living things, energy substances and or other components into the marine environment by human activities so that the quality decreases to a certain level which causes the marine environment to no longer comply with quality standards and/or functions. One of the cases related to environmental pollution that caused damage to the marine environment was the Oil Spill in the Back Sea Waters of Padang, Batam, Riau Islands Province. The purpose of this paper is to find out how the policy in the petroleum sector in Indonesia is, how is the regulation of Indonesian national law to prevent, reduce and control the problem of marine pollution by oil, how is the impact of oil spills in sea waters from oil and gas industry activities on the environment. The method used in this research is the normative juridical method. Using qualitative analysis with the resulting data in the form of secondary data obtained from previous research, laws and regulations and other sources. The result of this research is that the policy of the petroleum sector in Indonesia to achieve energy security is pursued by applying the concept of State Controlling Rights (HMN). The philosophy of "control by the state" is the creation of national security in the energy sector in the Unitary State of the Republic of Indonesia with the main target of providing and distributing energy throughout its territory. Regulation of national law through Government Regulation concerning Control of Marine Pollution and/or Destruction, which was followed up with the issuance of Presidential Regulation concerning the Handling of Marine Debris. The impact of waste in the form of oil spills specifically shows an important negative effect on the coastal and marine environment, especially through direct contact with aquatic organisms, direct impacts on fisheries activities including marine tourism and indirect impacts through disturbances to the environment.
Penegakan Hukum terhadap Pelaku Tindak Pidana Pengoplos Tabung Gas LPG Bersubsidi Ratna Sayyida; Suwari Akhmaddhian
LOGIKA : Jurnal Penelitian Universitas Kuningan Vol 13 No 01 (2022)
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/logika.v13i01.2558

Abstract

LPG is produced to meet the needs of domestic, industrial and transportation gas fuels. As time goes by, many LPG sales agents commit fraud in order to get double profits through games on the selling price of LPG and the volume of LPG gas, one of which happened in East Jakarta. This paper aims to find out how the Law Enforcement Against Perpetrators of Pengoplos Subsidized LPG Gas Cylinders in East Jakarta. The method used in this research is the normative juridical method using qualitative analysis with the data obtained in the form of secondary data obtained from the results of previous research, legislation and other legal sources. The results of this study are that the transfer and injection of 3 Kg LPG gas into 12 Kg LPG gas cylinders is a prohibited job because it does not comply with the specified standards, with threats as referred to in Article 62 paragraph 1 of Law Number 8 of 1999 Regarding Consumer Protection, the punishment is a maximum imprisonment of 5 (five) years or a maximum fine of Rp. 2,000,000,000.00 (two billion rupiah).
Pemodelan Volatilitas Indeks Harga Saham Sektoral di Indonesia Yasir Maulana
LOGIKA : Jurnal Penelitian Universitas Kuningan Vol 13 No 01 (2022)
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/logika.v13i01.5688

Abstract

This study aims to determine the volatility model of the ten sectoral stock indexes on the Indonesia Stock Exchange accompanied by analysis of the influence of leverage and forecasting using the best model obtained. The method used is the ARCH model then extended to symmetric GARCH and asymmetric extension to GARCH, namely, GJR-GARCH and EGARCH. The results of the research that we have done on sectoral stock indexes show that the ten sectoral indices can be modeled for volatility. The best model for Consumer Goods, Miscellaneous, Infrastructure, and Property is GARCH(1,1). As for the Manufacturing, Trade, and Basic Industry sectors, the best model is GJR-GARCH(0,1,1) and for the Mining, Agriculture, and Finance sectors the best model is GJR-GARCH(1,1,1). Our analysis of the leverage effect found that several sectors showed a leverage effect, namely the manufacturing, mining, agriculture, trade, finance, and property sectors. This often reflects the fact that in the Indonesian stock market often volatility increases more quickly when there is bad news than volatility changes when there is good news for these sectoral indices.
Sistem Informasi Pengajuan Nota Dinas (Studi di Dinas Pendidikan dan Kebudayaan Kabupaten Kuningan) Aji Permana
LOGIKA : Jurnal Penelitian Universitas Kuningan Vol 13 No 01 (2022)
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/logika.v13i01.5616

Abstract

Proses kinerja pengelolaan keuangan Satuan Kerja Perangkat Daerah (SKPD) dan Kementerian Negara/Lembaga tidak terlepas dengan perencanaan, pelaksanaan, serta pengendalian pengelolaan anggaran. Proses pembuatan RKA sampai konsep DIPA yang telah ditelaah dan disahkan oleh Kementerian Keuangan c.q. Direktorat Jenderal Perbendaharaan sudah berjalan dengan baik secara sistem SKDP, namun proses pengajuan anggaran (nota pencairan), realisasi kegiatan serta proses pelaporan belum sepenuhnya sesuai. Sistem pengajuan nota dinas ini dapat membantu mengelola secara rinci mulai dari tahap pengajuan anggaran (nota), verifikasi pengajuan tehadap RKA, proses approval bagian keuangan dan pimpinan serta dapat mengelola pelaporan dari realisasi kegiatan yang dilakukan serta mengelola rincian anggaran dalam Buku Kas Umum agar bagian keuangan maupun pimpinan dapat melihat proses RKA yang direalisasikan serta dapat memantau prosentase anggaran yang digunakan berikut sisa anggaran yang ada pada masing-masing RKA pada unit/ bidang
Keanekaragaman Tumbuhan Bawah dan Manfaatnya di Gunung Cakrabuana, Majalengka Yayan Hendrayana; Ibnu Fajar Sistiadi; Nurdin Nurdin; Ai Nurlaila; Ilham Adhya
LOGIKA : Jurnal Penelitian Universitas Kuningan Vol 13 No 01 (2022)
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/logika.v13i01.6311

Abstract

Understorey is a sub-stratification community near the soil surface which has the function of being able to prevent soil erosion, keep water from entering the soil and resist surface runoff so that it plays a role in increasing soil organic matter. The purpose of this study was to determine the diversity of understorey plants and their benefits found on Mount Cakrabuana Petak 10A RPH Lemahsugih BKPH Talaga KPH Majalengka. The method used is a grid line measuring 1 m x 1 m with a total of 44 sample plots. All plant species included in the plot were counted and identified. There are 48 types of understorey plants from 33 families that have a high diversity index (3.27) and have benefits as understorey plants that have the potential as ornamental plants and medicinal plants. This information is very important especially for the management of protected areas bordering the community

Page 6 of 12 | Total Record : 120

 4   5   6   7   8 

Filter by Year

2018 2025


Reset
Filter By Issues
All Issue Vol 16 No 01 (2025) Vol 15 No 02 (2024) Vol 15 No 01 (2024) Vol 14 No 02 (2023) Vol 14 No 01 (2023) Vol 13 No 02 (2022) Vol 13 No 01 (2022) Vol 12 No 02 (2021) Vol 12 No 01 (2021) Vol 11 No 02 (2020) Vol 11 No 01 (2020) Vol 10, No 02 (2019) Vol 10 No 02 (2019) Vol 10 No 01 (2019) Vol 9 No 02 (2018) Vol 9 No 01 (2018) More Issue