Universitas Dehasen Bengkulu: Jurnal UNIVED
Not a member yet
4769 research outputs found
Sort by
The Effect Of Institutional Ownership, Profitability, Financial Leverage, And Free Cash Flow On Earnings Management In Mining Companies Listed On The Indonesia Stock Exchange (IDX) For The 2019-2023 Period
Get PDFEarnings reports are an important component of financial reports, but are often manipulated for certain interests. This study aims to examine the effect of institutional ownership, profitability, financial leverage, and free cash flow on earnings management in mining companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The study used a quantitative descriptive method with secondary data in the form of annual financial reports which were analyzed using panel data regression through Eviews 12 software. The results showed that institutional ownership and financial leverage had no significant effect on earnings management. Profitability has a significant negative effect, while free cash flow has a significant positive effect on earnings management. These findings partially support agency theory and reinforce the importance of effective supervisory mechanisms in preventing earnings manipulation practices. This research is expected to provide theoretical and practical insights for stakeholders and become a reference for further researc
Job Design And Transformational Leadership In Enhancing Employee Performance At The Population And Civil Registration Office Of Surabaya City Through Work Motivation
Get PDFThis research aims to understand the role of Job Design and Transformational Leadership on the performance of employees at the Population and Civil Registration Office of Surabaya, with work motivation as a mediating factor. The number of respondents was 147 employees directly related to the performance of the office, selected through random sampling for the measurement of Job Design, Transformational Leadership, and Work Motivation, while employee performance was measured based on evaluations from their leaders. The analysis used SEM-PLS. This study proves that Job Design and Transformational Leadership have a direct and indirect effect on performance through work motivation, with an R-square value of 0.48 or 48%. However, work motivation has a low mediating value, with Upsilon values of 0.010495 and 0.010837. To enhance Job Design, it is essential to clarify task identity and objectives; leadership at the Surabaya Civil Registration Office should foster intellectual stimulation to motivate employees; organizations must fully support employee potential development
The Quality Of Public Services Of The Kediri City Government Through An Analysis Of Compliance With Public Service Standards
Get PDFIn the case of Kediri City, public service providers are required to comply with the established public service standards. During 2021 to 2023, the level of compliance in the provision of public services by the Kediri City Government was quite slow. The compliance index value of the Kediri City Government from 2021-2023. In 2021, the compliance value of Kediri City was 57.78 (yellow zone), in 2022 the compliance value of Kediri City was 65.22 (yellow zone) there was a fairly small increase in value of 7.44 so that it still remained in the yellow zone. Kediri City in 2023 received a compliance level value of 80.13 (green zone) there was an increase in value of 14.91 from 2022. This makes Kediri City enter the green zone, but with a lower range value in the green zone range. This study aims to analyze the level of compliance with public service standards in improving the quality of service to the community. The research method used is literature study and analysis of ombudsman report documents and the Kediri City Government through qualitative data analysis of the Spradley model. The research findings show that in the case of the Kediri City Government, the high level of compliance with public service standards is not necessarily followed by quality of service
Legal Protection For Civil Servants Against The Annulment Of The Dishonorable Dismissal Beschikking (In Decisions Number: 19/G/2013/PTUN-BL, 156/G/2016/PTUN-MDN, 43/G/2019/PTUN-SRG)
Get PDFThis research aims to analyse the form of legal protection given to civil servants over the cancellation of the dishonourable dismissal (PTDH) beschikking in a state administrative court decision. PTDH is often an important issue in the context of personnel administration, given its significant impact on the career and administrative rights of civil servants. This research uses normative legal methods with conceptual and case study approaches, and analyses various laws and regulations, legal doctrines, and general principles of good governance (AUPB). The results show that judges have a crucial role in ensuring that PTDH decisions fulfil fair and procedural legal principles. In decisions Number: 19/G/2013/PTUN-BL, Number: 156/G/2016/PTUN-MDN, and Number: 43/G/2019/PTUN.SRG, various violations related to procedure, authority, and substance were found that caused the PTDH decision to be declared invalid. However, in some cases, rehabilitation of civil servants is not fully granted, given the limited evidence or insufficiently strong legal reasons. This research emphasises the importance of applying the principles of justice, legal certainty, and protection of civil servants' rights in the civil service administration process. In addition, this research provides recommendations to improve regulations related to the dismissal of civil servants to be more consistent with applicable legal principles
Legal Responsibility Of Parents For Children Who Commit Traffic Violations And Cause Traffic Accidents
Get PDFThis study aims to analyze the juvenile justice system that regulates parental responsibility for traffic violations resulting in accidents. The research employs an approach designed to provide a comprehensive analysis of the legal issues under investigation. The methods used include the statute approach to examine relevant regulations, the case approach to analyze court rulings, and the conceptual approach to understand the legal concepts underlying the norm-setting of a regulation. The legal material analysis is conducted by organizing and categorizing data based on specific patterns, allowing for in-depth conclusions regarding parental responsibility for children who come into conflict with the law due to traffic violations. The findings reveal that an examination of Law Number 11 of 2012 concerning the Juvenile Justice System indicates that parents have a responsibility in the diversion process for children who commit criminal offenses. This responsibility includes providing consent in the diversion agreement, compensating the victim, and participating in education, training, or community service. However, for traffic offenses regulated in Article 311, paragraphs 4 and 5 of Law Number 22 of 2009, diversion cannot be applied as the criminal penalty exceeds seven years. In Verdict Number 26/Pid.Sus-Anak/2019/PN.Jap, Marlon Stalone Tan Subay was found guilty of violating Article 311, paragraph 4, making diversion inapplicable. The juvenile justice process was still conducted under the principles of restorative justice, covering stages from investigation to trial. The judge considered deterrent effects and the learning process for the child to prevent repeating similar offenses. Parents continue to play a crucial role in educating, guiding, and supervising their children to prevent future legal violations
Achieving Public Welfare through Tax Facilities On Foreign Grants For The Government Projects
Get PDFThis study aims to identify tax facilities in the implementation of grants for government project purposes. Taxation serves as a crucial instrument in supporting economic growth and national development. Its budgetary function plays a vital role in ensuring sufficient state funds for financing government activities. Additionally, its regulerend function contributes to facilitating national economic growth, such as providing tax incentives for foreign grants aimed at government project implementation. Following the enactment of Minister of Finance Regulation Number 80 of 2024, provisions have been established to ease the granting of tax facilities for foreign grants intended for government projects. However, an analysis of the procedures and mechanisms for its application is necessary. The research method used in this study is normative juridical with a qualitative approach. This study found that government projects funded by foreign grants eligible for tax facilities under Minister of Finance Regulation Number 80 of 2024 have a broader scope compared to the definition of public interest projects, thus making the regulation applies lex specialis derogat legi generali. The tax facilities provided include value-added tax (VAT), sales tax on luxury goods, income tax, and as well import duties
Student Reading Interest In Terms Of Learning Motivation, Library Facilities And Library Services, A Case Study At The Universal University Library
Get PDFThis study aims to determine the influence of students' reading interest in terms of learning motivation, library facilities and services, both partially and simultaneously, a case study at the Universal University library. This study uses a quantitative research method, the number of respondents is 91 respondents and data collection uses a questionnaire. The results of this study found that the learning motivation variable, t count of 5.642> t table of 1.991 with a significance level of 0.001 <α 0.05. library facility variable t count of 1.010 <t table of 1.991 with a significance level of 0.315> α 0.05 service variable, t count 4.837> t table 1.991 with a significance level of 0.001 <α 0.05. From the f test, it is known that f count 96.320> f table 2.67 with a significance level of 0.001 <α 0.05. This research is limited only to students' reading interest, reviewed from learning motivation, library facilities and services at Universal University Library. This research is useful for researchers and Universal University Library to be used as a reference in making decisions and conducting further research
Pengabdian Kepada Masyarakat ( PKM ) Penyuluhan Pemberian Minuman Jahe dan Madu Di Keluruhan Ponorogo RT.07
Get PDFAcute respiratory infection (ARI) is an acute infectious disease that attacks a part of the respiratory tract, from the nose to the alveoli, caused by viruses and bacteria. Viruses and bacteria can spread through droplets and contaminated air environments. One thing that can be done to prevent ARI is to provide advice and training on the preparation of ginger honey drinks that contain antiseptics and antioxidants. These contents serve to reduce the severity of cough without causing side effects that can harm children's health. The purpose of the community service is to increase public awareness of ARI and provide training on the production of herbal ginger honey drinks. The methods used in community service activities are in the form of counseling and training. The conclusion is that the public of Ponorogo village, RT 7, Lubuklinggau, has more knowledge about implementing complementary therapy to make ginger honey for family members suffering from ARI. The community is encouraged to adopt clean and healthy lifestyle behaviors and diligently encourage children to wash their hands before and after eating
Senam Tentang Diabetes Mellitus Di Puskesmas Bintuhan Desa Sinar Pagi Kelurahan Bandar Kecamatan Kaur Selatan Kabupaten Kaur
Get PDFDiabetes Mellitus (DM) is a disease that has recently become more common. We also often refer to diabetes mellitus as diabetes or blood sugar disease. This disease is a type of chronic disease whose initial sign is an increase in blood sugar levels as a result of a disturbance in the body's metabolic system. The organ that is disturbed is the pancreas, which no longer functions as it should. The pancreas is no longer able to produce the hormone insulin to meet the body's needs. Good management of diabetes mellitus requires 4 main pillars, namely education, meal planning, physical exercise and pharmacological intervention. One of the recommendations for managing diabetes mellitus is to use physical exercise. One exercise that can be done by diabetes mellitus sufferers is diabetes mellitus exercise. Diabetes melltus exercises are carried out using rhythmic movements 3 times a week for 1 month with an exercise duration of 30-60 minutes Exercise or physical exercise is an initial effort to prevent, control and overcome diabetes. Physical exercise can directly cause increased use of glucose by active muscles, and more open capillary beds so that more insulin receptors are available to become more active, which will have an effect on reducing blood glucose in diabetes mellitus patients. One exercise that diabetes sufferers can do is diabetes gymnastics. Physical exercise can directly cause an increase in glucose usage so that more insulin receptors are available and become more active, which will have an effect on reducing blood glucose in DM patients, resulting in changes in blood sugar levels. Physical exercise in type 2 DM plays a major role in regulating blood sugar levels. Exercise can reduce anxiety about the disease, create a feeling of joy and more self-confidence and ultimately improve the quality of life even though he suffers from a chronic illness. Diabetes exercises are often done because these exercises can work all the organs of the human body, from the brain to the toes. Because the impact of diabetes attacks the entire body. The lightest impact is tingling in the feet. Meanwhile, the worst thing is suffering a stroke. The varied movements make the brain work to memorize them. Getting the brain used to working can improve memory and strengthen concentration. This is a therapy for mild strokes and prevents dementia. The importance of controlling blood sugar levels for diabetes sufferers is to avoid complications that can cause death
Edukasi Pembuatan Teh Celup Bunga Telang Dengan Penambahan Jahe Dan Serai Di Kelurahan Rawa Makmur RT 09 Kecamatan Muara Bangkahulu Kota Bengkulu
Get PDFKelurahan Rawa Makmur RT 09 Muara Bangkahulu District is one of the areas in Bengkulu City, where the majority of the livelihoods are laborers and traders. Currently in Rawa Makmur RT 09, especially the PKK women are empowering ornamental plants, namely telang flowers. Besides being an ornamental plant, the flowers have health benefits and have the potential to be processed as herbal drinks. Telang flowers are blue, purple or purplish blue in color which comes from anthocyanin compounds. The compound is beneficial for health because it has antioxidant activity. Anthocyanins found in telang flowers have good stability, so they are often used as natural dyes in food. Apart from being a colorant, the anthocyanin content in telang flowers has a function as a source of antioxidants that function as an antidote to free radicals in the body. Tea is a raw material for refreshing drinks that is widely known and favored by people around the world. Currently, various kinds of herbal teas have been developed, such as spice tea, moringa tea, and telang flower tea, which contain many antioxidants that are good for the body. Telang flower herbal tea has the disadvantage that the aroma of telang flowers is less favorable when brewed. Therefore, to produce flavorful tea, additional ingredients are needed that can be used as aroma enhancers, such as pandan leaves, ginger rhizomes, and lemongrass stems