Trijurnal E-Journal Universitas Trisakti
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PENGOLAHAN AIR LIMBAH RUMAH POTONG AYAM MENGGUNAKAN BIOKOAGULAN BIJI KELOR (MORINGA OLEIFERA) SECARA BATCH
Full text linkWastewater produced from chicken slaughterhouse (RPA) industrial activities is liquid waste containing organic compounds in high concentrations that have the potential to damage the environment if not treated first before being discharged into water bodies. This study aims to determine the effectiveness of moringa seed biocoagulant performance in removing BOD, COD, and TSS parameters. The dosage variations of moringa seed biocoagulant used in this study were 20 mg/L, 30 mg/L, 40 mg/L, 50 mg/L, 60 mg/L, and 70 mg/L with a coagulation speed of 120 rpm for 2 minutes, a flocculation speed of 20 rpm for 20 minutes, and a settling time of 2 hours. The results of the study showed that the optimum dose of moringa seed coagulant which had the lowest turbidity level was at a dose of 50 mg/L, where the optimum dose of coagulant could be effectively used in the removal of BOD, COD, and TSS pollutant parameters at a dose of 50 mg/L with a BOD removal of 49.8% from the initial characteristics of 1,683.5 mg/L to 845.12 mg/L, COD removal of 27.2% from the initial characteristics of 4,060.8 mg/L to 2,955.36 mg/L, and TSS removal of 30.4% from the initial characteristics of 427 mg/L to 297 mg/L. The RPA wastewater effluent that had been treated using moringa seed biocoagulant could remove BOD, COD, and TSS pollutant parameters in chicken slaughterhouse wastewater, but still did not meet the Quality Standards of the Minister of Environment Regulation No. 5 of 2014
GANGGUAN MENSTRUASI TENAGA KESEHATAN PEREMPUAN PUSKESMAS KOTA TEGAL TERHADAP LAMA PERGANTIAN JAM KERJA DAN STRES KERJA
Full text linkLatar Belakang: Gangguan menstruasi merupakan salah satu masalah kesehatan reproduksi yang umum terjadi pada perempuan usia produktif, termasuk di kalangan tenaga kesehatan. Stres kerja dan sistem kerja shift yang panjang dapat memengaruhi keseimbangan hormon dan memicu gangguan menstruasi.
Tujuan: Mengetahui hubungan lamanya pergantian jam kerja dan stres kerja terhadap gangguan menstruasi pada tenaga kesehatan perempuan di Puskesmas Kota Tegal.
Metode: Penelitian ini merupakan studi analitik observasional dengan desain potong lintang. Sebanyak 162 pekerja kesehatan wanita berpartisipasi dengan mengisi kuesioner terstruktur yang mencakup data sosiodemografis, jam kerja, stres terkait pekerjaan (SDS-30), dan pola menstruasi. Data dianalisis menggunakan uji Chi-square dengan tingkat signifikansi 0,05.
Hasil: Sebanyak 55,6% responden mengalami gangguan menstruasi. Tidak terdapat hubungan yang bermakna antara lamanya pergantian jam kerja (p=0,103) dan stress kerja (p=0,078) dengan gangguan menstruasi. Faktor sosiodemografi seperti usia, status pernikahan, riwayat kehamilan, dan usia menarche juga tidak menunjukkan hubungan signifikan.
Kesimpulan: Tidak terdapat hubungan yang bermakna secara statistik antara lamanya pergantian jam kerja maupun stres kerja dengan kejadian gangguan menstruasi. Penelitian ini menunjukkan bahwa gangguan menstruasi bersifat multifaktorial dan kemungkinan dipengaruhi oleh variabel lain seperti jenis pekerjaan, shift malam, dan gaya hidup
THE EFFECT OF GREEN ACCOUNTING ON MANUFACTURING FIRM VALUE THROUGH FINANCIAL AND ENVIROMENTAL PERFORMANCE
Full text linkManufacturing companies listed on the Indonesia Stock Exchange are now mandated to prepare sustainability reports as a form of corporate responsibility towards the environment and to meet stakeholder needs. Stakeholders can use reports containing information on the implementation of green accounting to assess firm performance and value. This study aims to analyze the effect of green accounting on firm value, with company performance, including financial and environmental performance, as mediating variables. This study uses manufacturing companies listed on the Indonesia Stock Exchange during the 2021-2023 period. Data were collected through annual reports and company sustainability reports using purposive sampling techniques. From 110 sample companies, data were analyzed using path analysis with the help of SPSS version 25 software. The results show that green accounting positively affects firm value. Financial performance, as measured using Return on Assets (ROA) can mediate the effect of green accounting on firm value, while environmental performance is unable to mediate the relationship. Although investors tend to pay more attention to stock prices that provide financial benefits, this finding indicates that the implementation of green accounting is also an important factor in their decision-making. The mediation of financial performance shows that the implementation of green accounting improves firm performance and firm value. These findings highlight the importance of disclosing the environmental impact of company activities to provide added value to stakeholders
KEDAULATAN RAKYAT SEBAGAI LANDASAN PENGUJIAN KONSTITUSIONALITAS DALAM PUTUSAN MAHKAMAH KONSTITUSI NOMOR 176/PUU-XXII/2024: Popular Sovereignty as the Foundation for Constitutional Review in the Constitutional Court Decision Number 176/PUU-XXII/2024
Full text linkThe principle of popular sovereignty is the normative basis for the implementation of constitutional review of laws in Indonesia. In this regard, the Constitutional Court (MK) has a strategic role in ensuring that every piece of legislation is in line with the will of the people as mandated by the 1945 Constitution. The research question is: how does the MK position the principle of popular sovereignty as a basis for legal considerations in MK Decision Number 176/PUU-XXII/2024 and what are the implications for the practice of constitutional review? This research uses a normative legal research method, is descriptive in nature, uses secondary data obtained through literature studies, analyses data qualitatively, and draws conclusions deductively. The results of the study and conclusions show that the Constitutional Court not only conducts textual testing of norms against the 1945 Constitution, but also prioritises interpretations based on substantive democratic values, particularly in the protection of political rights and people\u27s representation. This approach strengthens the function of judicial review as an instrument for safeguarding people\u27s sovereignty, but at the same time raises debates about the limits of the judicial role and legislative authority
WARIS SAMA RATA DALAM KELUARGA MUSLIM INDONESIA: ANALISIS NORMATIF PERKEMBANGAN HUKUM WARIS ISLAM: Equal Inheritance in Indonesian Muslim Families: A Normative Analysis of the Development Islamic Inheritance Law
Full text linkIndonesian Islamic inheritance law normatively regulates the distribution of inheritance between sons and daughters at a ratio of 2:1, as stipulated in Surah An-Nisa verse 11 and Article 176 of the Compilation of Islamic Law. However, in practice, several religious court decisions in Indonesia have found equal distribution of inheritance. The research question is whether the equal distribution of inheritance between sons and daughters is permissible under Islamic inheritance law. The type of research used is normative, focusing on the principles of Islamic inheritance law. It is descriptive in nature, using secondary data that includes primary and secondary legal materials, which are then processed qualitatively with deductive conclusions. The results and conclusion of the discussion show that the development of Indonesian Islamic inheritance law is reflected in the practice of equal inheritance distribution, which is realized with several legal considerations without necessarily disregarding the applicable faraidh provisions. Equal inheritance distribution can be carried out with the agreement and deliberation of each heir, resulting in peace
PENERAPAN PRINSIP GOOD CORPORATE GOVERNANCE PADA KASUS TATA KELOLA MINYAK MENTAH DAN PRODUK KILANG DI PT PERTAMINA PATRA NIAGA: Implementation of Good Corporate Governance Principles in Crude Oil and Refined Product Governance at Pertamina Patra Niaga Case
Full text linkThe principles of Good Corporate Governance and fiduciary duty constitute the fundamental basis for the management of company by the Board of Directors, as stipulated in Article 97 paragraphs (2) and (3) of Law Number 40 of 2007 on concerning Limited Liability Companies. This study focuses on accountability of the Board of Directors of PT Pertamina Patra Niaga in the case of crude oil and refined product governance, which resulted in losses to the company and were classified as state losses, particularly in relation to the failure to implement Good Corporate Governance principles. The research employs a normative legal research with a principles-based approach, utilizing secondary data analyzed qualitatively through deductive reasoning. The findings and conclusions indicate potential violations of fiduciary duty in the form of negligence in the principle of prudence, weak transparency, and inadequate internal supervision, thereby exposing the Board of Directors to possible personal liability and the loss of managerial discretion protection. These findings emphasize that the implementation of Good Corporate Governance principles serves as a key parameter in determining the scope of authority and responsibility of the Board of Directors
THE IMPACT OF OWNERSHIP, DEBT COVENANTS, AND TAX BURDEN ON TRANSFER PRICING: EVIDENCE OF INSTITUTIONAL OWNERSHIP AS A MODERATOR
Full text linkTransfer pricing is a crucial issue in profit allocation, corporate governance of multinational firms, and tax management. This study examines how foreign ownership, debt covenants, and corporate tax burden affect transfer pricing, using institutional ownership as a moderating variable. Using moderated regression analysis, the sample comprises 4,083 firm-year observations of non-financial firms registered on the Indonesia Stock Exchange between 2020 and 2024. The results of this study indicate a positive effect of foreign ownership, debt agreements, and corporate tax burden on transfer pricing. Institutional ownership does not moderate the effect between debt covenants and transfer pricing, but weakens the effect between foreign ownership and corporate tax burden on transfer pricing. These findings suggest that transfer pricing practices are related to ownership structure, financial pressures, and tax incentives, with internal governance mechanisms potentially acting as moderators. This study extends agency theory and positive accounting theory by offering practical insights for regulators in strengthening oversight mechanisms for multinational corporations
PENGARUH KONFLIK KEPENTINGAN, MORALITAS INDIVIDU, DAN KOMPETENSI APARATUR TERHADAP PENCEGAHAN KECURANGAN DANA DESA
Full text linkThis research is motivated by the persistently high potential for fraud in village fund management, which can hinder the realization of accountable and transparent village governance. The purpose of this study is to analyze the influence of conflicts of interest, individual morality, and Village Official Competence on the prevention of village fund fraud. The research method used was a quantitative approach with an associative research design, utilizing primary data collected through questionnaires distributed to village officials involved in village financial management. The data were analyzed using structural equation modeling (SEM) to determine the relationship between the variables. The results indicate that conflicts of interest influence the prevention of village fund fraud, while individual morality and Village Official Competence do not. The conclusion of this study confirms that controlling conflicts of interest is a crucial factor in preventing village fund fraud, while improving individual morality and Village Official Competence still requires attention
PENGARUH PERGANTIAN AUDITOR, AUDIT TENUR, DAN FINANCIAL DISTRESS TERHADAP KETERLAMBATAN LAPORAN AUDIT
Full text linkThis study aims to examine the effect of auditor turnover, audit tenure, and financial distress on audit report lag. Audit report lag is an important indicator of the timeliness of financial reporting, which affects the quality of information for stakeholders. This study uses a quantitative approach with secondary data in the form of annual financial reports of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. The research sample was determined using purposive sampling. The analysis method used is panel data regression. The results show that audit tenure has a negative effect on audit report lag, while auditor turnover and financial distress have no effect on audit report lag
Membentuk Jiwa Wirausaha Sejak Usia Dini "Santripreneur" Melalui Markets Day Di Jakarta Barat
Full text linkSalah satu cara mendidik dan menanamkan jiwa wirausaha sejak dini adalah melalui simulasi pasar kegiatan market day di sekolah dimana mereka berperan sebagai pedagang. Tujuan Pengabdian kepada Masyarakat (PkM) ini adalah meningkatkan keterampilan sosial, membangun sikap dan mentalitas yang lebih stabil serta membentuk struktur emosi mereka, disamping itu akan tumbuh kreativitas serta kemampuan soft skill pada para santri/santriwati. Metode yang digunakan adalah metode partisipatif. Hasil PkM menunjukkan bahwa mereka sangat antusias melakukan kegiatan ini, ketertarikan yang tinggi yang akan menumbuhkan daya juang untuk meraih apa yang ingin dicapai, sehingga dapat meningkatkan motivasi intrinsik para santri/santriwati. Walaupun tingkat kepercayaan diri serta pemahaman potensi diri masih rendah, akibat lingkungan kehidupan yang kurang kondusif. Impilkasi kegiatan ini adalah masih diperlukan pendampingan yang intensif untuk meningkatkan pengetahuan dan ketrampilan baik para guru dan para santri/santriwati dari berbagai pihak, agar kualitas sumber daya pesantern semakin baik