Trijurnal E-Journal Universitas Trisakti
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FIRE AWARENESS AND PUBLIC PREFERENCES IN ENHANCING RESIDENTIAL FIRE SAFETY SYSTEMS IN DENSE URBAN SETTLEMENTS IN INDONESIA
Full text linkEnsuring fire safety in dense residential areas is a major concern in urban disaster mitigation. The high incidence of fires and their impacts, including fatalities, economic losses, and social disruption, underscore the need to evaluate existing prevention systems.
Aims: This study examines the relationship between fire alarm availability, evacuation training participation, and community preferences for improving fire safety measures.
Methodology and results: A mixed-methods approach was used, integrating quantitative chi-square analysis with qualitative grounded theory. Quantitative data were obtained from a structured survey of 111-respondents, and qualitative data were derived from open-ended responses analyzed through open, axial, and selective coding. The results revealed a significant association between fire alarm availability and preferences for strengthening early warning systems (p = 0.0025). Participation in evacuation training was also significantly related to recommendations for improving evacuation facilities and procedures (p = 0.0064). Qualitative findings show that trained individuals prioritize accessible evacuation routes and routine simulation exercises.
Conclusion, significance, and impact study: The study proposes three strategies: (1) improving affordability and access to fire alarm systems, (2) increasing community-based evacuation training, and (3) designing evacuation routes adapted to dense settlement conditions. These measures are expected to enhance fire safety and strengthen community resilience in high-risk residential areas
PENGARUH PERTUMBUHAN PENJUALAN, KEPEMILIKAN INSTITUSIONAL, DAN FINANCIAL DISTRESS TERHADAP PENGHINDARAN PAJAK
Full text linkPenelitian ini bertujuan untuk menganalisis pengaruh Pertumbuhan Penjualan, Kepemilikan Institusional, dan Financial Distress terhadap Penghindaran Pajak pada perusahaan Sektor Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2024. Penelitian kuantitatif ini menggunakan data sekunder yang diperoleh dari laporan tahunan perusahaan, dengan metode analisis
berupa regresi data panel melalui uji Chow dan uji Hausman untuk pemilihan model, serta uji koefisien determinasi (R²), uji t, dan uji F untuk pengujian hipotesis menggunakan perangkat lunak EViews 9.0. Populasi penelitian mencakup 92 perusahaan Sektor Properti dan Real Estate, dan melalui teknik purposive sampling diperoleh 12 perusahaan sebagai sampel. Hasil penelitian menunjukkan bahwa
Pertumbuhan Penjualan berpengaruh positif dan signifikan terhadap penghindaran pajak, Kepemilikan Institusional tidak berpengaruh signifikan, sedangkan Financial Distress berpengaruh negatif dan signifikan terhadap penghindaran pajak pada perusahaan Sektor Properti dan Real Estate
FINANCIAL PSYCHOLOGY, FINANCIAL LITERACY, AND FINANCIAL BEHAVIOR: THE MODERATING ROLE OF MAQASHID SHARIAH AMONG CIVIL SERVANTS IN TERNATE CITY
Full text linkThis study examines how financial psychology and financial literacy influence consumptive and investment behavior among civil servants, with Maqashid Shariah serving as a moderating variable. Despite extensive research on financial behavior, limited empirical evidence explains how shariah-based ethical values condition the effects of psychological and rational financial factors, particularly in the public sector. Using a quantitative approach, data were collected through Likert-scale questionnaires from 196 civil servants in Ternate City and analyzed using regression and moderation analysis. The findings indicate that financial psychology positively affects consumptive behavior, while financial literacy has a negative effect. Maqashid Shariah negatively moderates the relationship between financial psychology and consumptive behavior and positively moderates the relationship between financial literacy and consumptive behavior. Regarding investment behavior, financial psychology shows no significant effect, whereas financial literacy exerts a positive influence. Furthermore, Maqashid Shariah positively moderates the relationship between financial literacy and investment behavior. Theoretically, these findings extend Islamic behavioral finance by integrating ethical moderation into conventional financial behavior models. Practically, the results suggest that value-based financial education for civil servants can reduce excessive consumption and promote ethical investment decisions
PEMBAGIAN HARTA BERSAMA YANG TIDAK BERIMBANG PASCA PERCERAIAN MENURUT HUKUM KELUARGA INDONESIA: Unequal Distribution of Marital Property After Divorce according to Indonesian Family Law
Full text linkPerceraian menimbulkan berbagai akibat hukum yang harus diselesaikan, salah satu yang penting adalah terkait harta bersama karena sering kali menimbulkan sengketa berkepanjangan antara para pihak, diantaranya pembagian yang tidak merata terhadap harta bersama. Hal tersebut juga terlihat pada Putusan nomor 969/Pdt.G/2024/PA.Cbn, sehingga permasalahan terhadap kondisi ini apakah putusan Pengadilan Agama Cibinong Nomor 969/Pdt.G/2024/PA.Cbn mengenai pembagian harta bersama sudah sesuai dengan hukum keluarga Indonesia. Penelitian ini merupakan penelitian normatif yang berfokus pada asas-asas di bidang hukum perkawinan kemudian dianalisis secara kualitatif. Penelitian ini bertujuan menggambarkan kesesuaian putusan dengan peraturan yang ada. Analisis terhadap pembagian harta bersama pasca perceraian dilakukan dengan cara menelaah bahan data sekunder. Dalam putusan tersebut, hakim melakukan pembagian tidak rata terhadap harta bersama, yaitu 25% untuk Penggugat (istri) dan 75% untuk Tergugat (suami) karena mempertimbangkan kontribusi dan peran para pihak selama perkawinan, sehingga dapat disimpulkan amar putusan tersebut belum sesuai dengan Pasal 37 UUP jo. 97 KHI yang menetapkan bahwa setelah perceraian harta dibagi dua antara suami istri
PROBLEMATIKA TEMPAT PEMIDANAAN TERHADAP PELAKU ANAK DALAM PUTUSAN HAKIM (STUDI PUTUSAN NOMOR 67/PID.SUS-ANAK/2021/PN.BTM): Problems of the place of punishment for child offenders in the Judge’s decision (Study of Decision No. 67/Pid.Sus-Anak/2021/PN.Btm)
Full text linkLaw Number 11 of 2012 concerning the Juvenile Criminal Justice System (SPPA Law) emphasizes that the Special Children’s Development Institution (Lembaga Pembinaan Khusus Anak/LPKA) is the designated place for implementing criminal punishment for children in conflict with the law. This provision aims to guarantee the protection of children’s rights, ensure separation from adult offenders, and support guidance and rehabilitation. The problem is, in judicial practice shows that some court decisions do not explicitly include LPKA in the verdict, although it is mentioned in the legal considerations, as reflected in the Batam District Court Decision Number 67/Pid.Sus-Anak/2021/PN.Btm. This study aims to analyze the conformity between the normative provisions of the SPPA Law and their application in the decision. The research employs a normative juridical method with a descriptive approach through document studies of statutory regulations, court decisions, and relevant legal literature. The analysis is conducted qualitatively using deductive reasoning. The findings indicate that the omission of LPKA in the verdict creates legal uncertainty and may undermine the principles of child protection and the objectives of the Juvenile Criminal Justice System, which emphasize rehabilitation and the best interests of the child
PELAKU TINDAK PIDANA PEMERKOSAAN DENGAN KORBAN PENYANDANG DISABILITAS: Legal Review Of Perpetrators Of The Criminal Act Of Rape With Victims With Disabilities
Full text linkLegal review of perpetrators of rape crimes with victims with disabilities in Court Decision Number 67/Pid.Sus/2025/PN.Lbb. The legal issues addressed are the conformity of imposed sanctions with Article 15 paragraph (1) letter h of Law Number 12 of 2022. The research employs a normative approach with descriptive characteristics through case study analysis, examining primary legal materials including statutory regulations and court decisions, along with secondary legal materials. Research findings indicate that the sanctions imposed in the decision have not fully complied with the provisions for sentencing enhancement as regulated in Law Number 12 of 2022, as the judge only applied Article 285 of the Criminal Code without considering special enhancement for victims with disabilities. In conclusion, the application of sanctions has not been optimal in providing legal protection for persons with disabilities and does not fully reflect comprehensive punishment objectives. Judicial prudence is required in considering victim vulnerability aspects to impose fair and proportional sanction
REVISITING FINANCIAL DISTRESS: THE ROLE OF AUDIT CREDIT, PROFITABILITY, AND LEVERAGE
Full text linkAbstract
This study aims to analyze the influence of audit committees, profitability, and leverage on financial distress among Fast-Moving Consumer Goods (FMCG) companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The study employed a quantitative approach with panel data regression and purposive sampling based on the completeness of financial statements during the observation period. Financial distress was measured using the financial distress index. At the same time, audit committees were proxied as audit credit, profitability was measured by Return on Assets (ROA), and leverage was measured using the Debt to Equity Ratio (DER). Based on the results of the Chow and Hausman test, the Fixed Effect model was selected as the best estimation model. The results showed that audit committees, profitability, and leverage did not significantly influence financial distress. This finding indicates that audit governance mechanisms, earnings performance, or capital structure do not directly determine financial distress in FMCG companies. This study emphasizes the importance of a sectoral approach to understanding the determinants of financial distress in non-cyclical industries. It provides practical implications for management and investors, emphasizing cash flow resilience and operational stability analysis over conventional financial indicators
PENGARUH OPINI AUDIT, KINERJA KEUANGAN DAN TINGKAT PENGUNGKAPAN LAPORAN KEBERLANJUTAN TERHADAP AUDIT REPORT LAG
Full text linkThis study aims to analyze the effect of audit opinion, financial performance, and Sustainability Reports on audit report lag in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the period 2022–2024. The research method used is a quantitative approach with secondary data in the form of audited financial statements and Sustainability Reports. The sample was determined using purposive sampling and obtained 65 companies over three years, resulting in a total of 195 observations. The analysis was performed using multiple linear regression. The results showed that audit opinions had no effect on audit report lag. Profitability had negative effect on audit report lag, indicating that more profitable companies published their financial reports faster. Meanwhile, solvency had no effect on audit report lag. On the other hand, Sustainability Reporting level do not have effect. This study contributes to regulators, auditors, and investors regarding the importance of transparency, financial health, and sustainability disclosure in improving financial reporting efficiency
Smart Water Quality Analyzer: Sistem Pengujian Kualitas Air Berbasis IoT Multi-Sensor dengan Mikrokontroler untuk Monitoring Real-Time dan Optimalisasi Proses Wetland dalam Restorasi Air Sungai
No full textKota Cimahi sebagai kawasan perkotaan–industri mengalami penurunan kualitas air sungai yang signifikan akibat meningkatnya beban limbah domestik dan industri serta keterbatasan infrastruktur pengolahan air limbah. Penelitian ini mengusulkan sistem Smart Wetland yang mengintegrasikan teknologi fitoremediasi dengan pemantauan kualitas air berbasis Internet of Things (IoT) sebagai solusi yang hemat biaya, berkelanjutan, dan mudah diterapkan untuk restorasi air sungai perkotaan. Sistem ini memanfaatkan kombinasi tanaman air Eichhornia crassipes, Typha latifolia, dan Cyperus alternifolius untuk meningkatkan proses alami penurunan pencemar.
Pemantauan kualitas air secara real-time dilakukan menggunakan sensor IoT untuk parameter pH, suhu, total dissolved solids (TDS), dan kekeruhan, yang diimplementasikan pada platform mikrokontroler Arduino/ESP32. Prototipe constructed wetland berukuran 5 m × 1 m dikembangkan dan diuji menggunakan sampel air dari beberapa segmen sungai tercemar di Kota Cimahi. Metodologi penelitian meliputi studi literatur, survei lapangan, perancangan arsitektur sistem, pengembangan perangkat keras dan perangkat lunak IoT, serta analisis perbandingan kualitas air sebelum dan sesudah pengolahan.
Hasil penelitian menunjukkan bahwa sistem Smart Wetland mampu menurunkan nilai TDS sebesar 25–35% dan kekeruhan sebesar 40–60%, menurunkan suhu air sebesar 0,5–1°C, serta menstabilkan pH mendekati kondisi netral. Sistem pemantauan IoT beroperasi secara andal dan menghasilkan data real-time yang akurat untuk deteksi dini perubahan kualitas air. Penelitian ini menyimpulkan bahwa integrasi IoT dan fitoremediasi secara signifikan meningkatkan efektivitas dan kemampuan pemantauan constructed wetland, sehingga berpotensi diterapkan pada skala komunitas, kawasan industri kecil, dan program rehabilitasi sungai perkotaan
Dari Residu Ke Produktif: Taman Aktif Dan Urban Farming, Jalan Menuju Keberlanjutan Di Palmerah
Full text linkPerubahan lanskap perkotaan seringkali meninggalkan ruang sisa yang terbengkalai (ruang residu), mengurangi akses ke ruang terbuka hijau dan menghambat potensi sosial-ekonomi masyarakat. Program pengabdian masyarakat ini bertujuan mentransformasi ruang sisa di RW 02 Kelurahan Palmerah Jakarta Barat menjadi lahan produktif melalui taman aktif dan pertanian perkotaan (urban farming), menggunakan metode hidroponik NFT (Nutrient Film Technique) untuk menanam sayuran organik, meningkatkan akses masyarakat terhadap pangan lokal, dan mendorong interaksi kolaboratif. Melalui pendekatan kolaboratif, sosialisasi, pelatihan, penerapan teknologi, pendampingan, evaluasi, dan usaha keberlanjutan program, inisiatif ini memberdayakan masyarakat untuk memperkuat ketahanan sosial dan ekonominya, serta menciptakan peluang usaha mikro berkelanjutan. Taman aktif dan instalasi pertanian perkotaan ini berfungsi sebagai ruang publik untuk pusat pertukaran informasi dan pelatihan urban farming, berbagi pengalaman bercocok tanam, serta wadah kegiatan sosial. Warga memanfaatkan hasil panen untuk kebutuhan sehari-hari, mewujudkan gaya hidup sehat dan mandiri. Program ini membuktikan bahwa ruang residu di perkotaan dapat menjadi model pemberdayaan komunitas berbasis keberlanjutan. Langkah selanjutnya adalah pengembangan produksi bernilai tambah dan strategi pemasaran yang melibatkan media digital, untuk memperluas jangkauan pasar dan meningkatkan perekonomian lokal. Dengan demikian, program ini diharapkan tidak hanya memperkuat interaksi dan solidaritas warga, tetapi juga berkontribusi nyata pada ketahanan pangan dan peningkatan ekonomi komunitas RW 02