Trijurnal E-Journal Universitas Trisakti
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An Integrated Pavement Maintenance Management Model for Coastal Roads under Seawater Exposure and Traffic Loading
Aim: This study aims to develop an adaptive management and maintenance model for flexible pavement in coastal areas by integrating road condition evaluation, cost analysis, and the effects of seawater immersion. The model is intended to improve maintenance efficiency, extend pavement service life, and support sustainable infrastructure management. Methodology and results: A quantitative and experimental approach was employed. Field surveys assessed pavement conditions using the Pavement Condition Index (PCI), Surface Distress Index (SDI), and International Roughness Index (IRI). Asphalt samples were tested in the laboratory under seawater immersion to evaluate strength reduction through Marshall and Indirect Tensile Strength tests. Damage data were integrated with maintenance cost analysis and traffic volume, producing a predictive model using regression and correlation analysis. Initial results indicate that seawater immersion significantly accelerates pavement deterioration and increases maintenance costs compared to normal conditions. Conclusion, significance, and impact study: he proposed model provides a comprehensive framework by considering technical, economic, and environmental factors specific to coastal infrastructure. Findings highlight the importance of condition-based maintenance strategies that are adaptive to climate change and extreme environmental risks. This study contributes to achieving sustainable infrastructure, resilient cities, and climate action for coastal environments
ANALISIS PENCEMARAN E. COLI PADA AIR TANAH BERDASARKAN PENATAAN SUMUR GALI DENGAN TANGKI SEPTIK DI DESA PRASUNG, KECAMATAN BUDURAN
Penelitian ini bertujuan untuk menganalisis kualitas air tanah terkait penecemaran bakteri Escherichia coli di Desa Prasung, Kecamatan Buduran, Kabupaten Sidoarjo berdasarkan pada pengaruh penataan jarak sumur gali terhadap tangki septik. Penelitian ini dilatarbelakangi oleh tingginya angka kejadian diare di wilayah tersebut, yang diduga disebabkan oleh pencemaran air tanah Penelitian dilakukan dengan metode survei deskriptif, menggunakan sebanyak tujuh sumur gali dengan perwakilan tiap RW yang ditentukan dengan cluster sampling sehingga didapatkan tujuh titik sampling. Data yang dikumpulkan meliputi tinggi bibir sumur, elevasi, kedalaman MAT (Muka Air Tanah), jarak antara sumur gali dan tangki septik serta pengurasan rutin dan bidang resapan pada tangki septik. Metode yang digunakan untuk pemetaan pola aliran air tanah di Desa Prasung adalah metode Inverse Distance Weighting (IDW) dengan perangkat lunak ArcGIS 10.8. Penataan jarak sumur gali dengan tangki septik yang kurang dari 10 meter ditemukan berkontribusi terhadap tingginya tingkat pencemaran Escherichia coli pada beberapa titik. Selain itu, pengurasan tidak rutin pada tangki septik, tidak adanya bidang resapan pada tangki septik, dan faktor lingkungan dapat menjadi pencemaran E. coli pada sumur gali. Pola aliran air tanah di desa ini mengalir dari barat ke tenggara, sehingga penataan tangki septik terhadap sumur gali tidak ada yang searah dan tidak menjadi faktor adanya E. coli pada sumur gali
THE EFFECT OF E-COMMERCE TAX SOCIALIZATION AND E-COMMERCE TAX RATES ON ONLINE-BASED UMKM TAX COMPLIANCE WITH TAX AWARENESS AS A MEDIATION VARIABLE
This study aims to analyze the influence of e-commerce tax socialization and e-commerce tax rates on tax compliance among online-based UMKM’s, with tax awareness as a mediating variable. The research adopts a quantitative approach using an explanatory survey design. Primary data were collected through structured questionnaires distributed to online-based UMKM taxpayers in Kebayoran Baru, South Jakarta. From a population of 150 UMKM taxpayers, a sample of 110 respondents was determined using the Slovin formula with a 5% margin of error. Data collection was conducted from December 2024 until the completion of the study. Data were analyzed using path analysis to examine both direct and indirect relationships among variables. The results are expected to demonstrate that e-commerce tax socialization has a positive influence on tax awareness and tax compliance among UMKMs. E-commerce tax rates are expected to influence tax compliance, both directly and through increased tax awareness. Furthermore, tax awareness is projected to play a significant role as a mediating variable, strengthening the relationship between tax socialization, tax rates, and tax compliance among online UMKMs. The findings of this study provide theoretical contributions regarding the tax behavior of UMKMs in the digital era and practical recommendations for the government to improve the effectiveness of tax education and optimize tax revenue from the online UMKM sector
KEHAMILAN DI LUAR NIKAH SEBAGAI ALASAN MENDESAK DISPENSASI PERKAWINAN: Married By Accident As Grounds For Urgent Marriage Dispensation
One of the requirements for marriage in Indonesia, based on Article 7 paragraph (1) of Law No.1/1974 in conjunction with Law No.16/2019, stipulates a minimum age limit of 19 years for men and women. If this requirement is not met, the state provides the opportunity to apply for a marriage dispensation to the court on urgent reasons. The problem in this study whether premarital pregnancy can be used as an urgent reasons in applying for a marriage dispensation according to Law No.16/2019 jo. PERMA No.5/2019. This research is a descriptive normative legal study using secondary data analyzed qualitatively and drawing conclusions deductively. The result and conclusion, based on the analysis on Judicial Number 42/Pdt.P/2021/PA.Tas, the judge rejected the request for dispensation due to incomplete administrative requirements without considering the pregnancy condition in depth. In fact, premarital pregnancy should be considered an urgent reason in accordance with Article 53 of the KHI regarding premarital pregnancy and the principle of child welfare as regulated in Law No.4/1979
ASPEK HUKUM DALAM PENGABAIAN PEMBAYARAN UTANG OLEH DIREKSI YANG MENGAKIBATKAN KEPAILITAN PERSEROAN: Legal Aspects of Directors’ Negligence in Debt Payment Leading to Corporate Bankruptcy
The application of the duty of care principle constitutes a primary obligation of directors in carrying out corporate management functions, particularly in the management of debt repayment obligations to creditors. In Indonesian bankruptcy law practice, corporate bankruptcy is not always caused by a condition of inability to pay (insolvency), but may occur as a result of directors’ negligence in exercising the principle of prudence, even though the company factually still possesses adequate financial capacity and sufficient assets. The legal issue examined in this study concerns the legal aspects of directors’ neglect of debt repayment that results in corporate bankruptcy. This research employs a normative legal research method using a statutory approach. The Decision of the Commercial Court at the Semarang District Court Number 2/Pdt.Sus-Pailit/2024/PN Niaga Smg is used as a factual reference to illustrate the phenomenon of corporate bankruptcy involving a relatively small amount of debt compared to the assets owned by the company. The findings and conclusion indicate that directors’ negligence in managing debt repayment obligations may be classified as a violation of the duty of care principle, which opens the possibility of corporate bankruptcy, regardless of the company’s financial condition that remains substantively sound.
PERBANDINGAN PENGATURAN PENGAMANAN PERDAGANGAN (SAFEGUARD) DI INDONESIA DAN VIETNAM: Comparison of Trade Safeguard Regulations in Indonesia and Vietnam
Import surges in international trade have the potential to cause serious injury to domestic industries, thereby requiring states to adopt lawful legal instruments to provide protection. One such instrument is the trade safeguard measure, which is regulated under the framework of the General Agreement on Tariffs and Trade (GATT) 1994 and the Agreement on Safeguards. This study aims to analyze the similarities and differences in the regulation of import safeguard mechanisms in Indonesia and Vietnam. The research employs a normative legal method with a comparative law approach through the analysis of statutory regulations and legal literature. The findings indicate that both countries adopt safeguard provisions based on international trade law. however, they differ in legislative structure, institutional design, and procedural mechanisms of implementation. In conclusion, these regulatory differences reflect variations in policy orientation and levels of legal certainty in each country, despite operating within the same international trade law framework
Implementasi Program Edukasi Dan Penyuluhan Lingkungan Berkelanjutan Untuk Meningkatkan Kapasitas Siswa Sebagai Kader Kampanye Lingkungan
Kegiatan Pengabdian kepada Masyarakat (PkM) ini bertujuan untuk meningkatkan kapasitas siswa/i SMA Negeri 14 Jakarta sebagai kader kampanye lingkungan melalui program edukasi dan penyuluhan tentang konservasi air bersih dan pengelolaan sampah. Program dilaksanakan pada tanggal 12 November 2024 dengan metode penyuluhan, diskusi interaktif, serta evaluasi menggunakan post-test. Hasil evaluasi menunjukkan bahwa pemahaman peserta dalam berbagai aspek, antara lain konservasi air, pemilahan sampah, serta pemanfaatan sampah plastik menjadi ecobrick sangat baik. Sebanyak 100% peserta dapat menjawab dengan benar pada beberapa indikator pasca kegiatan, dan capaian rata-rata pemahaman mencapai 90%. Peserta juga menunjukkan antusiasme tinggi dan mulai menerapkan kebiasaan hidup bersih serta hemat air. Hasil kegiatan ini mendukung pernyataan bahwa pendidikan lingkungan yang diterapkan secara partisipatif dan kontekstual mampu meningkatkan pengetahuan dan perilaku positif siswa terhdap lingkungan. Program ini memberikan dampak positif dan membuka peluang kolaborasi antara perguruan tinggi dan sekolah
Kegawatdaruratan Akibat Infeksi Saluran Akar dan Perawatan Gigi Sederhana pada Jemaat GPIB Silo, Cengkareng, Jakarta Barat
Root canal infections and low public awareness regarding oral health care contribute to dental emergencies that may impact systemic health. This community service program aimed to enhance participants’ knowledge and skills in preventing and identifying early signs of dental emergencies caused by root canal infections through health education and basic dental treatment. The activity was conducted by residents of the Specialist Program in Conservative Dentistry, Faculty of Dentistry, Trisakti University, on June 14, 2025, at GPIB Silo Church, Cengkareng, West Jakarta, involving 75 participants from the men’s and women’s fellowship groups. The methods included interactive counseling using audio-visual media, administration of pre-test and post-test questionnaires, and provision of simple conservative dental treatments. The evaluation results demonstrated a notable increase in participants’ knowledge, as reflected in the rise of the average score from 52.92 in the pre-test to 62.08 in the post-test. Participants also showed increased awareness and proactive attitudes toward oral health maintenance. This program proved that direct educational intervention within the community effectively enhances knowledge and encourages preventive behavior regarding root canal infections. The community service activity successfully improved understanding of dental emergencies and emphasized the importance of preventive measures. It is recommended that similar programs be conducted regularly and expanded to other communities with improved audiovisual facilities to optimize educational outcomes in future implementations
PENGARUH LIKUIDITAS, LEVERAGE, DAN PROFIITABILITAS TERHADAP KEBIJAKAN DIVIDEN DENGAN GOOD CORPORATE GOVENANCE SEBAGAI VARIABEL MODERASI
Penelitian ini bertujuan menganalisis pengaruh likuiditas (CR), leverage (DER), dan profitabilitas (ROA) terhadap kebijakan dividen serta menilai peran Good Corporate Governance (GCG) sebagai variabel moderasi pada perusahaan sektor teknologi dan consumer non-cyclicals yang terdaftar di IDX periode 2021–2024. Kedua sektor memiliki karakteristik finansial yang berbeda sehingga sensitivitas variabel keuangan terhadap kebijakan dividen dapat bervariasi. Metode yang digunakan adalah analisis regresi dengan moderasi. Hasil penelitian menunjukkan bahwa likuiditas dan leverage berpengaruh negatif signifikan terhadap kebijakan dividen, sedangkan profitabilitas tidak berpengaruh signifikan karena perusahaan cenderung mengalokasikan laba untuk ekspansi sehingga tidak selalu mencerminkan kemampuan kas untuk membayar dividen. Selain itu, GCG mampu melemahkan pengaruh negatif likuiditas dan leverage, namun tidak memoderasi hubungan profitabilitas terhadap kebijakan dividen. Temuan ini menekankan pentingnya tata kelola perusahaan dalam menjaga konsistensi pembagian laba serta memberikan kontribusi pada literatur kebijakan dividen lintas sektor di negara berkembang
MANAJEMEN LABA RIIL DI TENGAH VOLATILITAS SEKTOR ENERGI: KAJIAN ATAS KESULITAN FINANSIAL, PERENCANAAN PAJAK, KEPEMILIKAN ASING, DAN PERTUMBUHAN PERUSAHAAN
Penelitian ini bertujuan untuk menguji beberapa faktor keuangan berupa kesulitan finansial, perencanaan pajak, pertumbuhan perusahaan, dan kepemilikan asing dalam mempengaruhi manajemen laba riil. Populasi yang diteliti adalah seluruh perusahaan sektor energi yang terdaftar di bursa efek indonesia (BEI) berjumlah 90 perusahaan dengan periode pengambilan data tahun 2020 – 2024. Menggunakan teknik Unbalance Data yang diproses melalui perangkat lunak Eviews 9 dengan metode regresi data panel sehingga observasi total menjadi 359 observasi. Berdasarkan analisis menggunakan model random effect yang telah dilakukan, diperoleh kesimpulan bahwa pertumbuhan perusahaan berpengaruh positif signifikan terhadap manajemen laba riil, sedangkan kesulitan finansial dan perencanaan pajak berpengaruh negatif terhadap manajemen laba riil. Kemudian ditemukan bahwa kepemilikan asing tidak memiliki pengaruh signifikan terhadap manajemen laba riil. Penelitian ini hanya berfokus pada beberapa variabel yang diteliti saja tanpa melibatkan adanya jenis variabel lainnya serta hanya terbatas pada perusahaan sektor energi yang mana hal tersebut tidak dapat digeneralisir dengan sektor bisnis lainnya