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ADAPTATION ACTIONS OF RICE HARVESTING LABORS TOWARD THE IMPACT OF USING HARVESTER COMBINE MACHINE (HCM) IN DURIAN SEGINIM VILLAGE SOUTH BENGKULU REGENCY INDONESIA
Get PDFAgricultural mechanization used provides benefits in farming, namely cost efficiency. Harvester Combine Machine (HCM) use in rice farming can eliminate harvesting labor. Therefore, this study aims to analyze the impact of HCM use to the rice farming laborers in Durian Seginim Village, and to analyze the adaptation actions taken by the laborers because of the impact of using HCM. The research was conducted in October 2022. The number of respondents was 100 and the data was taken randomly from 192 rice farmers who use HCM. The data analysis method used is descriptive qualitative analysis. The results showed that the use of HCM in rice farming provides benefits for farm owners in savings in harvesting costs of 23.99 percent. However, the use of HCM reduced employment opportunities by 58.72- time allocation of labor/Ha (36.78% of the total farming workforce). Specifically for harvesting workers, labor absorption decreased by 42.70 time allocation of labor/Ha (25.91%) which was dominated by female workers from outside the family. Female workers experienced a decline in their income and contribution to household income by 46.99 percent. The three adaptation actions most frequently carried out by harvesting workers are working in the on-farm agricultural sector outside rice farming (21%), working on land that does not use HCM (17%), and selling large or small of rice stock, user savings, etc. (13%
Building a Strong Foundation in English with Phonics Method among the First Graders of Elementary School in Magelang
Get PDFThis study aims to assess the efficacy of the phonics method in improving the English language proficiency of Indonesian first-grade elementary school students. The core group of 32 participants consisted of fifteen female and seventeen male students in the observation and interview techniques used to collect data. The results of this study showed that the phonics method can help increase the vocabulary of early childhood students, as the students can pronounce the letters correctly and remember the sounds of the letters and words. The findings show that the phonics method strengthens their early understanding of English by assisting first-graders in building a solid foundation. The study's findings showed that there are differences in the learning outcomes of beginning reading in students who follow the use of audio-visual media and in students who do not use audio-visual. Phonic method helped students build a solid foundation in reading, which in turn strengthened their foundation for English language proficiency. This study emphasizes the importance of phonics as a powerful teaching tool for developing reading skills in the early stages of formal education
Outdoor Learning; Numbered Head Implementasi Outdoor Learning Model Numbered Head Together dalam Meningkatkan Materi Keliling dan Luas Lingkaran
No full textThis study aims to describe the implementation of Outdoor Learning using the NumberedHead Together (NHT) model, which can enhance students’ mathematics learningoutcomes on circumference and area of a circle, and to describe the results of students inthe learning process. The research is a Classroom Action Research (CAR) that carriedout in two cycles. Each cycle consists of planning, implementation, observation, andreflection. The research subjects were fourth grade students at SD Muhammadiyah 16Surabaya. The data collection techniques were observation and written tests, while the data analysis techniques involved the results of observation and simple statistics. Thefindings showed that in Cycle I, students’ achievement outcomes reached 62% with anaverage class of 77.75, and increased in Cycle II that reached 85% with an average classof 81.46. Based on the results of the completion and average class scores obtained, it can be concluded that the implementation of Outdoor Learning with the Numbered Head Together (NHT) model is said to be successful if the completion and average class scores increase significantly and make students become more active in discussing with each other to solve problems and understand the material
APPLICATION OF THE PRINCIPLES OF ACTIO PAULIANA BANKRUPTCY AND LEGAL PROTECTION AGAINST BUYERS IN GOOD FAITH: Case Study: Decision Number 17/Pdt.G/2019/PN Idm
Get PDFThe research's background is based on the Decision of the Indramayu District Court, which canceled the deed of sale and purchase of land and buildings between the Koperasi Simpan Pinjam Sejahtera Bersama and PT Asuransi Bumi Asih Jaya because it contains elements of Actio Pauliana. Therefore, this study aims to (i) examine the application of the Actio Pauliana principle as a form of legal protection for creditors due to the transfer of bankruptcy objects; (ii) discover the legal protection framework for buyers with good intentions who were canceled due to a third-party lawsuit; (iii) and discover the legal consequences of canceling the sale and purchase of bankruptcy objects for buyers with good intentions. Using descriptive analysis, this normative juridical research results: 1) The use of the Actio Pauliana principle by the judges as legal protection for creditors due to the transfer of bankruptcy object is correct. 2) However, the Judges did not consider the legal protection given to land/building buyers with good intentions; and (3) The Judges had considered the Buyer's negligence in fulfilling Article 1491 of the Civil Code to determine the failure of proving the good faith of the Buyer.Latar belakang penelitian ialah Putusan Pengadilan Negeri Indramayu Nomor 17/Pdt.G/2019/PN Idm yang membatalkan akta jual beli tanah dan bangunan atau peralihan hak milik antara pembeli dan debitur pailit karena mengandung unsur Actio Paulina. Penelitian ini dilakukan untuk mengkaji tentang penerapan asas Actio Pauliana sebagai bentuk perlindungan hukum terhadap kreditor akibat pengalihan objek kepailitan; (2) mengetahui kajian yuridis perlindungan hukum bagi pembeli yang beritikad baik yang dibatalkan karena adanya gugatan pihak ketiga; dan (3) mengetahui akibat hukum pembatalan jual beli objek kepailitan terhadap pembeli yang beritikad baik. Metode penelitian ialah pendekatan yuridis normatif dengan spesifikasi penelitian deskriptif analisis. Hasil penelitian: 1) Pertimbangan hakim atas penerapan Actio Pauliana sebagai bentuk perlindungan hukum terhadap kreditor akibat pengalihan objek kepailitan telah sesuai; (2) Hakim belum mempertimbangkan perlindungan hukum yang diberikan terhadap pembeli tanah/bangunan yang beriktikad baik; dan (3) Kelalaian PT Asuransi Jiwa Bumi Asih Jaya dalam pemenuhan Pasal 1491 KUHPerdata, menjadi salah satu pengingkaran ketentuan Pasal 1320 KUHPerdata terkait syarat sahnya perjanjian yaitu syarat kesepakatan dimana di dalamnya ada kecacatan melalui adanya penipuan
The use of accounting information with environmental uncertainty as moderating variable
Get PDFPenelitian ini menginvestigasi faktor yang mempengaruhi UMKM dalam menggunakan informasi akuntansi dengan adanya ketidakpastian lingkungan. Ketidakpastian lingkungan ini disebabkan karena di Indonesia sedang menghadapi pandemi COVID-19. Variabel independen yang digunakan adalah skala bisnis, umur perusahaan, budaya organisasi, masa memimpin. Populasi penelitian ini adalah UMKM di Kabupaten Kudus sebanyak 15.895. Teknik sampling yang digunakan adalah convenience sampling. Sampel yang diperoleh sebanyak 104 responden. Teknik analisis data yang digunakan adalah PLS-SEM. Hasil penelitian menunjukkan bahwa skala usaha, budaya organisasi dan masa memimpin berpengaruh positif terhadap penggunaan informasi akuntansi. Umur perusahaan tidak berpengaruh terhadap penggunaan informasi akuntansi. Ketidakpastian lingkungan tidak mampu memoderasi pengaruh skala usaha, umur perusahaan, budaya organisasi dan masa memimpin terhadap penggunaan informasi akuntansi. Hasil penelitian ini dapat digunakan oleh UMKM untuk memotivasi UMKM meningkatkan kinerja UMKM dengan memanfaatkan informasi akuntansi dalam berbisnis. Selain itu hasil penelitian ini juga dapat memberikan kontribusi bagi Dinas Tenaga Kerja, Perindustrian, Koperasi, Usaha Kecil dan Menengah dan UMKM Kabupaten Kudus untuk lebih memperhatikan kesejahteraan UMKM di Kabupaten Kudus melalui pelatihan tentang penggunaan informasi akuntansi.This study investigates the factors that influence MSMEs in using accounting information, considering the challenges posed by environmental uncertainty, particularly in the context of the ongoing COVID-19 pandemic in Indonesia. The study focuses on independent variables such as business scale, company age, organizational culture, and leading period. The research population comprises a total of 15,895 MSMEs in Kudus Regency. The sampling technique used is convenience sampling. The sample obtained was 104 respondents. The data analysis utilized Partial Least Square - Structural Equation Modeling (PLS-SEM). The results revealed that business scale, organizational culture, and leading period positively influence the utilization of accounting information. However, company age was found to have no significant impact on the use of accounting information. Environmental uncertainty did not moderate the effect of business scale, company age, organizational culture, and leading period on the use of accounting information. The study provides valuable insights for MSMEs to improve their performance by incorporating accounting information into business operations. It suggests that the Department of Manpower, Industry, Cooperatives, and Small and Medium Enterprises in Kudus Regency should prioritize MSMEs’ welfare through training programs
ERP implementation and earnings management: The moderating effect of an independent board of commissioners
Get PDFThis research examines the moderating effect of the Independent Board of Commissioners on the relationship between implementing an enterprise resource planning system (ERP) and earnings management in non-financial companies in the Indonesia Stock Exchange. The earnings management variable is proxied through discretionary accruals, which refer to the calculation of the modified Jones model. This research used panel data from 85 companies from 2017 – 2020 to obtain a sample of 340. Employed the moderated regression analysis, the research finds that ERP implementation significantly influences the decline in earnings management. At the same time, the Independent Board of Commissioners can strengthen the relationship between the implementation of ERP systems and earnings management. This study contributes to expanding literature related to company information systems by providing evidence of the influence of ERP implementation on earnings management and how the Independent Board of Commissioner contributes to the relationship.Penelitian ini menguji efek moderasi variabel Komisaris Independen pada hubungan antara implementasi ERP terhadap manajemen laba pada perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia. Variabel manajemen laba diproksikan dengan discretionary accrual yang dihitung dengan modified Jones model. Penelitian ini menggunakan data panel dari 85 perusahaan dari tahun 2017 – 2020 yang menghasilkan data sampel sebanyak 340 observasi. Menggunakan Moderated regression analysis, kami membuktikan bahwa implementasi ERP berpengaruh secara signifikan untuk menurunkan manajemen laba. Di waktu yang sama, penelitian ini juga membuktikan bahwa Komisaris Independen mampu memperkuat hubungan tersebut. Penelitian ini berkontribusi memperluas literatur terkait peran implementasi ERP terhadap manajemen laba, dan bagaimana peran Komisaris Independen dalam mempengaruhi hubungan tersebut
Chief risk officer and audit fee: An investigation from financial industries in Indonesia
Get PDFPenunjukan seorang CRO (Chief Risk Officer) mempengaruhi implementasi ERM (Enterprise Risk Management), yang mengurangi risiko dan menurunkan biaya audit. Peraturan Otoritas Jasa Keuangan No. 17/2014 di Indonesia mengharuskan perusahaan memiliki RMC (Risk Management Committee), yang berbeda dengan posisi CRO yang setara dengan C-Level. Studi ini menguji dampak dari keberadaan CRO terhadap biaya audit eksternal. Data yang digunakan adalah perusahaan-perusahaan keuangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2011 sampai 2020. Hasilnya menunjukkan bahwa perusahaan yang menggunakan CRO memiliki risiko yang lebih rendah, yang pada gilirannya mengurangi biaya audit. Selain itu, keahlian seorang CRO juga berdampak pada ERM yang lebih tinggi, yang kemudian mempengaruhi pengurangan biaya audit. Studi ini memberikan kontribusi kepada dunia praktis dengan mendukung penunjukan CRO dengan tujuan mengurangi risiko perusahaan. Dengan demikian, perusahaan dapat memberikan kinerja yang lebih baik.The appointment of a CRO (Chief Risk Officer) influences the implementation of ERM (Enterprise Risk Management), which reduces risk and lowers audit costs. Financial Services Authority Regulation No.17/2014 in Indonesia requires companies to have an RMC (Risk Management Committee), which is different from a CRO equivalent to a C-Level. This study examines the impact of a CRO on external audit costs. The data consists of financial companies listed on the Indonesia Stock Exchange (IDX) from 2011 to 2020. The results show that companies using a CRO have lower risk, thereby reducing audit costs. Additionally, the expertise of a CRO also impacts a higher ERM, which in turn affects the reduction of audit costs. This study contributes to the practical world by supporting the appointment of a CRO to reduce company risk. Thus, the company can deliver better performance
Pendampingan Kajian Keselamatan Layanan di Unit Radiologi Rumah Sakit Panti Wilasa Dr. Cipto Semarang
Get PDFThe Radiology Unit is a support unit to provide Radio Diagnostics and Radio Therapy service support. Patient safety studies that emphasize patient safety (Patient Savety) are the main thing and priority in every service provided. Panti Wilasa Dr Cipto Hospital as a Health Service Center in the Radiology Unit has conventional X-Ray, Fluoroscopy, Ultrasound, Panoramic, and CT Scan equipment, must also have Radiology Service Safety Standards. This standard is a reference in working on all types of services and equipment and levels for Radio Diagnostis and Radio Therapy. Until now, a Service Safety Study has not been prepared in the radiology unit. For this reason, it is necessary to assist the Service Safety Study in the Radiology Unit. The drafting team came from the Physics Study Program together with Level 7 Medical Physicists in the fields of Radio Diagnostics, Nuclear Medicine and Radiotherapy and Level 2 Medical Radiation Protection Officers.Unit Radiologi merupakan unit penunjang untuk memberikan dukungan layanan Radiodiagnostik dan Radioterapi. Kajian keselamatan pasien yang menitikberatkan pada keselamatan pasien (Patient Savety) menjadi hal yang utama dan prioritas dalam setiap pelayanan yang diberikan. Rumah Sakit Panti Wilasa Dr Cipto sebagai Pusat Pelayanan Kesehatan di Unit Radiologi memiliki peralatan XRay, Fluoroscopy, USG, Panoramic, dan CT Scan konvensional, juga harus memiliki Standar Keselamatan Pelayanan Radiologi. Standar ini merupakan acuan dalam mengerjakan semua jenis pelayanan dan peralatan serta tingkatan untuk RadioDiagnostik dan Radioterapi. Hingga saat ini, belum disusun Studi Keselamatan Pelayanan di unit radiologi. Untuk itu perlu dilakukan pendampingan Studi Keselamatan Pelayanan di Unit Radiologi. Tim penyusun berasal dari Program Studi Fisika bersama dengan Fisikawan Medik Level 7 bidang Radiodiagnostik, Kedokteran Nuklir dan Radioterapi serta Petugas Proteksi Radiasi Medik Level 2. 
THE RIGHT TO BE FORGOTTEN SEBAGAI HUKUM PERLINDUNGAN DATA PRIBADI KORBAN REVENGE PORN
Get PDFRevenge porn merupakan salah satu bentuk kejahatan yang melanggar hak privasi dan martabat korban. Kerangka hukum perlindungan data pribadi di Indonesia saat ini belum memberikan perlindungan memadai bagi korban, terutama dalam hal penghapusan konten dari internet. The right to be forgotten dikaji sebagai solusi potensial untuk mengatasi masalah ini. Penelitian ini menganalisis kerangka hukum perlindungan data pribadi di Indonesia yang relevan dengan kasus revenge porn, yaitu the right to be forgotten, serta mengidentifikasi tantangan dan merumuskan rekomendasi perbaikan hukum. Penelitian berlandaskan pada teori Keadilan Bermartabat. Penerapan right to be forgotten dalam UU PDP masih terbatas dan memerlukan penyempurnaan. Meskipun right to be forgotten berpotensi menjadi solusi efektif untuk melindungi korban revenge porn. Mekanisme pengajuan permohonan dan alasan penghapusan data yang belum jelas. Penelitian ini merekomendasikan revisi UU PDP untuk memperkuat right to be forgotten, dengan peraturan pelaksanaan. Hal itu sejalan dengan tuntutan hukum dalam jiwa bangsa sesuai teori Keadilan Bermartabat
FAMILY STRESS ANXIETY DEPRESSION LEVELS DURING THE WAITING PERIOD OF HOSPITALISED PATIENTS
Get PDFThe family's experience of accompanying a sick family member can give rise to conditions such as stress, anxiety and even depression. This condition will have an impact on the patient's treatment process and decision making. This situation will differ from one individual to another. Objective: This study describes the level of DAS in families during the waiting period for inpatients at the hospital. Method: Research uses quantitative descriptive methods. The study population was families of patients whose family members were hospitalised. The sample size was determined using accidental sampling and a total of 100 respondents were obtained. This research was conducted on 5 – 23 May 2023 at Dr. Asmir Salatiga Hospital, Salatiga City. The research instrument used the Depression Anxiety Stress Scale 21 (DASS-21) questionnaire. Results: In this study, the results showed that the respondent's depression level was 67% normal, the respondent's stress level was 73% normal and the respondent's anxiety level was 49% normal. Conclusion: The level of depression and stress in the patient's family is mostly more than 50% of normal while the level of anxiety in the patient's family is less than 50% of normal. So it can be interpreted that in this study, during the waiting period, the patient's family experienced more anxiety than stress and depression.Pengalaman keluarga mendampingi anggota keluarganya yang sakit dapat memunculkan kondisi seperti stres, kecemasan hingga depresi. Kondisi ini akan berdampak pada proses perawatan dan pengambilan keputusan tindakan pada pasien. Situasi ini akan berbeda pada satu individu dengan individu lainnya. Tujuan: Penelitian ini mendeskripsikan tingkat DAS pada keluarga selama masa tunggu pasien rawat inap di Rumah Sakit. Metode: Penelitian menggunakan metode deskriptif kuantitatif. Populasi penelitian adalah keluarga pasien yang anggota keluarganya dirawat inap di rumah sakit. Jumlah sampel ditentukan menggunakan accidental sampling dan didapatkan total 100 responden. Penelitian ini telah dilakukan pada tanggal 5 – 23 Mei 2023 di Rumah Sakit dr. Asmir Salatiga, Kota Salatiga. Instrumen penelitian menggunakan kuesioner Depression Anxiety Stress Scale 21 (DASS-21). Hasil: Pada penelitian ini didapatkan hasil tingkat depresi responden 67% normal, tingkat stres responden 73% normal dan tingkat ansietas responden 49% normal. Kesimpulan: Tingkat depresi dan stres keluarga pasien sebagian besar lebih dari 50% normal sementara tingkat ansietas keluarga pasien kurang dari 50% yang normal. Sehingga dapat diartikan bawah pada penelitian ini selama masa tunggu keluarga pasien lebih mengalami kondisi ansietas dari pada stres dan depresi