Jurnal Online Universitas Islam Nusantara
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LEGAL ARGUMENTATION & LEGAL REASONING
Get PDFThe logic learn something such as the principles rules and procedures for correct of reasoning. Reasoning is the human thought process which generates a new statement sequentially which is the result of another statement that has been known previously. Logically formal truth relying on the existence of roads, ways, techniques and laws that be followed, then be analysed and finally formulated in a logical. Thinking is the object of that is the processing logical of reason to obtain the truth in a way consideration, describing, comparing and connects one understanding to another understanding. Legal Reasoning Methods provide rebuttal in disputed legal paradigm referred specifically to the application and implementation of the law. Legal Reasoning process required to maintain a legal action within the corridor of applicable law. Fallacy of reasoning occurred because there was no logical relationship p between the premise and conclusion and a violation of the rules of logical. Legal Reasoning looking for a basis of legal action. Legal reasoning is useful in finding the base to determine whether an incident has met all of the legal provisions of the law and the rules of law
BEBAN PAJAK, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP KEPUTUSAN TRANSFER PRICING PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2019
Get PDFTransfer pricing is a company policy in determining the price of a transaction with related parties. The variables of tax expense, firm size and profitability are estimated to have an influence on transfer pricing decisions. This study aims to determine the effect of tax expense, firm size and profitability on transfer pricing decisions which are proxied by the value of related party receivables, while the independent variables in this study are tax expense, firm size and profitability. This study uses secondary data in annual reports published by companies on the Indonesia Stock Exchange. The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2015-2019 period, which are 47 companies. The research method used is non-probability sampling with purposive sampling technique in order to obtain a total sample of 11 companies. The data analysis methods used include: descriptive statistics, classical assumption test and hypothesis testing. The results show that based on the partial test, the tax expense has an effect on transfer pricing decisions with a value of 0.003, firm size affects transfer pricing decisions with a value of 0.002, and profitability has no effect on transfer pricing decisions with a value of 0.281. Meanwhile, the results of the simultaneous test obtained a value of 0.006, meaning that the tax expense, firm size and profitability have a joint effect on transfer pricing decisions. The coefficient of determination is 0.168, which means that 16.8% of transfer pricing is influenced by this variable and the rest is influenced by other variables
ARUS KAS OPERASI, KAPASITAS OPERASI DAN LIKUIDITAS TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2014-2020
Get PDFFinancial distress is a problem that greatly affects the sustainability of the company. Early detection will reduce the possibility of company bankruptcy. This study aims to measure the effect of operating cash flow, operating capacity and liquidity as independent variables on financial distress as the dependent variable. The research method used in this research is descriptive quantitative. The results of this study indicate that the operating cash flow variable partially has no effect on financial distress with a coefficient value of 0.839. The operating capacity variable partially has no effect on financial distress with a coefficient value of 0.277. The liquidity variable partially affects financial distress with a coefficient value of 0.002. Simultaneously the operating cash flow variable, operating capacity has no effect on financial distress conditions with a coefficient value of 0.018. The coefficient of determination (R2) of 0.275 indicates that operating cash flow, operating capacity and liquidity only affect financial distress by 27%. It can be explained that financial distress is influenced by various factors, namely both internal and external factors. Managerial and operational failures that lead to inefficiency and ineffectiveness can cause serious financial problems for the company.
PELAKSANAAN MANAJEMEN KELAS UNTUK ANAK TUNAGRAHITA RINGAN DI SLB WARTAWAN KOTA BANDUNG
Get PDFManajemen kelas untuk anak tunagrahita ringan di SLB Wartawan Kota Bandung, seharusnya dapat menunjang, memfasilitasi dan memotivasi belajar anak tunagrahita ringan, sehingga membantu tercapainya tujuan pembelajaran. Kondisi di SLB Wartawan masih kurang optimal dalam melaksanakan manajemen kelas. Penelitian ini bertujuan untuk menganalisis bagaimana pelaksanaan manajemen kelas untuk anak tunagrahita ringan di SLB Wartawan Kota Bandung. Dalam Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif. Subjeknya guru, tehnik pengumpulan datanya observasi dan wawancara. Hasil penelitian ini menunjukkan bahwa pelaksanaan manajemen kelas yang dilakukan guru masih perlu ditingkatkan baik secara fisik maupun secara non fisik. Secara fisik maksudnya dalam bentuk pengelolaan sarana yang ada di kelas, sedangkan secara non fisik dalam bentuk penciptaan suasana kelas yang menyenangkan, dan dapat memotivasi belajar anak tunagrahita ringan
Penanganan Konten Provokatif di Media Sosial dalam Pendekatan Hukum Siber
Get PDFFenomena sebaran konten provokatif baik berupa berita bohong (Hoax), ujaran kebencian (Hate Speech) maupun ajakan akan radikalisme dan terorisme waktu ini punya potensi untuk nampak ulang pada kontestasi politik yaitu pilkada serentak 2018 serta pilpres 2019 dan memiiki pengaruh yang sangat membahayakan bagi kesatuan dan persatuan bangsa Indonesia andaikan politik SARA (Suku, Agama, Ras, dan Antar Golongan) dan ujaran kebencian ini digunakan untuk memenangkan suatu kekuasaan. Oleh sebab itu, pemerintah perlu langsung melakukan tindakan pencegahan untuk menghadapi potensi munculnya fenomena ini, didalam hal ini Kemenkominfo (Kementerian Komunikasi dan Informatika) mengembangkan proses penyadaran dnegan komunikasi sosialisasi dan diseminasi yang di dalamnya terdapat program literasi kepada warga negara sebagai suatu langkah pencegahan yang dilakukan oleh pemerintah untuk menghadapi fenomena ini. Kepolisian Republik Indonesia (Polri ) merupakan organisasi yang berada di garda terdepan dalam menangkal konten provokatif yang berpotensi mengganggu kamtibmas dan Kamdagri.Pendekatan penelitian kualitatif dengan wawancara pada guru besar Ilmu Hukum UNINUS, mahasiswa Pascasarjana UNINUS yang berlatar belakang perwira menengah kepolisian dan staf di Kemenkominfo dilaksanakan didalam penelitian ini. Hasil penelitian ini menunjukan trik komunikasi yang dibikin dan dilaksanakan oleh Kemenkominfo untuk menghadapi fenomena selanjutnya yaitu bersama kepolisian dan pengelola situs internet. Penanganan hulu, hilir dan tengah menjadi solusi. Bagi Kepolisian yang juga bersinergi jugamenggerakkan organisasinya dengan metode Pre-emtif, Prevntif dan Represif
Workshop Penulisan Proposal dan Laporan Karya Ilmiah untuk Dosen dan Mahasiswa
No full textThis PKM activity started from the interest of lecturers at the Mathematics Education Study Program at Tanjungpura University to write proposals and reports for lecturers and students in West Kalimantan following the regulations of the Ministry. The form of this PKM is a workshop with the title "Workshop on Proposal Writing and Scientific Work Reports for Lecturers and Students at STKIP Singkawang." This workshop was attended by 25 people consisting of lecturers and final semester students at STKIP Singkawang. The data collection technique is observation, interview, and documentation. The PKM activity plans are 1) Preparation: determining the location and obtaining an implementation permit in this workshop activity; 2) Implementation: conducting workshops, analyzing test results, and assisting in the preparation and preparation of scientific article publications, conducting workshops in class; 3) Final: The making of this scientific proposal and report produces a scientific paper proposal and report. The result of this PKM is the implementation of the Workshop on Writing Proposals and Scientific Work Reports for Lecturers and Students following the steps that have been determined and the proposals and scientific reports of STKIP Singkawang lecturers
Penentuan Interval Waktu Preventive Maintenance pada Mesin Stripping Hipack dengan Menggunakan Metode Reliability Centered Maintenance (RCM) II di PT. Marin Liza Farmasi
Get PDFPT. Marin Liza Farmasi adalah salah satu perusahaan yang bergerak dibidang obat farmasi sering mengalami permasalahan breakdown mesin yang tinggi, dan dari data yang diperoleh pada periode Januari 2017 sampai Agustus 2018 terdapat 133.25 jam waktu breakdown terjadi, mesin stripping Hipack adalah breakdown yang paling tinggi diantara mesin yang lainnya yaitu 58 jam. Hal tersebut menghambat jalannya proses produksi yang berdampak pada penurunan kapasitas produksi.PT. Marin Liza Farmasi menerapkan sistem pemeliharaan corrective maintenance, yaitu melakukan perbaikan ketika terdapat kerusakan. Selain itu juga dibantu dengan Preventive maintenance, yaitu dijadwalkan setiap seminggu, sebulan dilakukan pemeliharaan mesin dan lingkungan pabrik secara keseluruhan. Untuk mengatasi masalah tersebut, maka penelitian ini mencoba untuk mengusulkan sistem perawatan mesin dengan menggunakan metode Reliability Centered Maintenance (RCM) II. Metode RCM II diharapkan dapat digunakan untuk mengetahui interval waktu perawatan mesin tersebut secara efektif
KARAKTERISTIK KURIKULUM TINGKAT SATUAN PENDIDIKAN (KTSP) YANG MEMUAT ASPEK PENGEMBANGAN MORAL, SOSIAL DAN EMOSIONAL ANAK
Get PDFBentuk pendidikan prasekolah tentunya disesuaikan dengan karakteristik anak, tahapan usia perkembangan serta hakikat pembelajarannya. Melalui bermain anak dapat mengintegrasikan dan mengembangkan kemampuannya. Dalam kegiatan bermain tersebut tentunya mengacu pada karakteristik kurikulum atau program pendidikan. Dalam implementasinya di lapangan, kurikulum dikemas dengan berbagai kegiatan pembelajaran. Melalui permainan anak akan mendapatkan pengalaman belajar, Pengalaman belajar pada anak tentunya tidak hanya mengoptimalkan lingkup perkembangan anak, tetapi juga menekankan pada perubahan perilaku. Perkembangan moral, sosial dan emosional anak merupakan bagian dari enam lingkup perkembangan anak. Secara utuh tersusun dalam standar tingkat pencapaian perkembangan anak yang merupakan kriteria minimal tentang kualifikasi perkembangan anak mencakup aspek nilai agama dan moral, fisik motorik, kognitif, bahasa, sosial-emosional, dan seni. Kesimpulan umum yang didapatkan yaitu karakteristik kurikulum tingkat satuan pendidikan Langgeng Garjita sudah memuat pengembangan sosial, moral dan emosional anak dimana terlihat dalam struktur kurikulum, tujuan, visi dan misi yang merujuk pada karakter belajar anak usia dini yaitu melalui bermain dan permainan
Pendampingan Evaluasi dan Dokumentasi Proses Bisnis Desa Wisata Nglinggo
Get PDFThe purpose of this program is to assist Nglinggo Tourism Village management in documenting its business process. Tourism services in Nglinggo are currently regarded to be operated smoothly, however, without sufficient documentation, it is difficult to conduct evaluation activities. Considering the importance of evaluation in the continuous development of the tourism village, business process documentation and evaluation is conducted. This community service was conducted mostly by training and advisory activities. In the advisory activities, program team assisted the management in business process identification, analysis and evaluation, as well as documentation. This documentation phase used Business Process Modeling Notation (BPMN) while evaluation utilized Quality Evaluation Framework (QEF). The results of this activity consist of documentation of business processes which include tourist services, recap of village tourism receipts and other related services. This service is expected to help Nglinggo Tourism Village to have business process documentation as a guide in order to achieve standards in tourism services
Penerapan Biophilic Design untuk Peningkatan Kualitas Ruang di Taman Pendidikan Al-Qur’an Amaliyah
Get PDFThe goal of this PKM program is to use a Biophilic Design approach to improve the quality of space in educational facilities. Biophilic Design is a concept that uses natural elements to create physical and psychological comfort. As a Community Service (PKM) partner, the Faculty of Design joins the Amaliyah Quran Education Park, Campaka Village, Andir District, Bandung City. The method used is to identify the target audience, the types of activities, and the stages of implementation. Carry out the process of designing room facilities that encourage the improvement of the quality of learning. The satisfaction of partners with the changes made demonstrates the effectiveness of this service. The activities include the installation of sanitation facilities, the addition of vegetation, and the design of comfortable study rooms. Partners benefit greatly from assistance in providing public facilities in this educational space. Learning at the TPA becomes more conducive with the addition of sanitation facilities, and the comfort of students and teachers is fulfilled by this program