Trijurnal E-Journal Universitas Trisakti
Not a member yet
11312 research outputs found
Sort by
MEMBEDAH HUBUNGAN KUALITAS LABA DAN DEWAN KOMISARIS INDEPENDEN TERHADAP KINERJA KEUANGAN PERBANKAN
Get PDFStudi ini bermaksud menguji secara empiris pengaruh kualitas laba dan dewan komisaris independen terhadap kinerja keuangan perbankan yang diproksikan dengan Return on Asset. Metode analisis yang digunakan dalam penelitian ini analisis regresi data panel dengan teknik purposive sampling. Sampel dalam penelitian ini berjumlah 42 perusahaan sektor perbankan yang terdaftar di BEI dan menerbitkan laporan tahunan serta laporan berkelanjutan selama tahun 2019-2023. Hasil penelitian yang telah dilakukan menunjukkan bahwa variabel kualitas laba tidak berpengaruh terhadap kinerja keuangan perbankan, sedangkan variabel dewan komisaris independen juga tidak perpengaruh terhadap kinerja perbankan
PENGARUH PRUDENCE, POLITIK, DAN TUNNELING TERHADAP PENGHINDARAN PAJAK: STUDI MODERASI KEPEMILIKAN ASING
Get PDFPenelitian ini menganalisis pengaruh Prudence Accounting, Koneksi Politik, dan Tunneling Incentive terhadap penghindaran pajak pada perusahaan energi di BEI periode 2022–2024, dengan Kepemilikan Asing sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder, teknik purposive sampling, dan analisis regresi data panel. Hasil menunjukkan bahwa Prudence Accounting dan Koneksi Politik tidak berpengaruh signifikan terhadap penghindaran pajak, sedangkan Tunneling Incentive berpengaruh positif signifikan. Kepemilikan Asing hanya memperlemah pengaruh Tunneling Incentive, namun tidak memoderasi variabel lainnya. Temuan ini menekankan pentingnya peran investor asing dalam mengawasi manajemen
FAKTOR PENGUNGKAPAN LAPORAN KEBERLANJUTAN INDUSTRI TELEKOMUNIKASI DI INDONESIA
Get PDFRiset ini bertujuan untuk mengevaluasi pengaruh dari ukuran perusahaan, profitabilitas, jumlah dewan komisaris, serta kepemilikan asing terhadap tingkat pengungkapan laporan keberlanjutan pada perusahaan-perusahaan sektor telekomunikasi yang terdaftar di Bursa Efek Indonesia selama periode 2021 hingga 2024. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan. Dengan menggunakan metode purposive sampling, diperoleh sebanyak 65 sampel perusahaan. Pengungkapan keberlanjutan diukur melalui Sustainability Report Disclosure Index (SRDI) yang mengacu pada pedoman Global Reporting Initiative (GRI Standards). Analisis data dilakukan dengan metode regresi data panel menggunakan pendekatan Fixed Effect Model (FEM), setelah melalui pengujian pemilihan model menggunakan uji Chow dan uji Hausman. Hasil analisis menunjukkan bahwa secara bersama-sama, keempat variabel independen memiliki pengaruh yang signifikan terhadap pengungkapan laporan keberlanjutan. Namun, secara individual, hanya variabel ukuran perusahaan yang menunjukkan pengaruh positif dan signifikan. Sementara itu, profitabilitas (ROA), dewan komisaris, dan kepemilikan asing tidak memberikan pengaruh yang signifikan
PERLINDUNGAN HUKUM TERHADAP PENDAFTARAN MEREK DYLEE & LYLEE YANG SUDAH DIALIHKAN (STUDI PUTUSAN KOMISI BANDING MEREK NO 429/KBM/HKI/2021): Legal Protection For Dylee & Lylee Brand Registrations That Have Been Transferred (Study Of The Mark Appeal Commision’s Decision No 429/KBM/HKI/2021)
No full textGuangdong Kuaike Ltd registered its trademark named Dylee & Lylee in class 14. The identification of the problem in this research is the registration obstacle faced by Guangdong Kuaike Ltd due to the existence of the Dylee & Lylee trademark in class 3 owned by Yumin Qin. Subsequently, an agreement for the transfer of rights to the Dylee & Lylee trademark in class 3, previously owned by Yumin Qin, was made to Guangdong Kuaike Ltd. After the rights transfer, Guangdong Kuaike Ltd filed an appeal against the registration of its trademark in class 14, but the Trademark Appeal Commission still rejected it. Data analysis was conducted descriptively with deductive conclusion drawing. Based on the research results and conclusions, it is concluded that the legal protection received by Guangdong Kuaike Ltd as the owner and holder of the Dylee & Lylee trademark is not fully secured because the transferred trademark cannot be re-registered
PENGGUNAAN RESEP SRI CAKE OLEH KARYAWAN BERDASARKAN UNDANG-UNDANG NOMOR 30 TAHUN 2000 TENTANG RAHASIA DAGANG: Use Of Sri Cake Recipe By Employees Pursuant To Law Number 30 Of 2000 Regarding Trade Secret
No full textThe Sri Cake shop makes efforts to maintain the confidentiality of cake recipes by appealing to employees to keep the recipes used in the production process secret, but secretly these employees make and sell products that are similar to the Sri Cake shop. Whether the Sri Cake recipe can be protected by trade secrets based on Law number 30 of 2000 concerning Trade Secrets and what legal sanctions can be given to Sri Cake employees according to Law Number 30 of 2000 concerning Trade Secrets are the main issues in this thesis. The writing of this thesis is based on normative research which is an analytical description using secondary data which is analyzed qualitatively using deductive methods to draw conclusions. Based on the analysis carried out, it can be concluded that: the Sri Cake shop recipe can be protected by Law Number 30 of 2000 concerning Trade Secrets because it meets the elements of article 1 number 1. The actions of the Sri Cake shop employees have fulfilled the trade secret law so that legal sanctions can be given. namely from the civil aspect and the criminal aspect, imprisonment can be imposed
PERTANGGUNGJAWABAN KANADA ATAS POLUSI UDARA DI KOTA NEW YORK BARDASARKAN CONVENTION ON LONG-RANGE TRANSBOUNDARY AIR POLLUTION 1979: Canada’s Responsibility for Air Pollution in New York City Under the Convention on Long-Range Transboundary Air Pollution 1979
No full textForest fires have become an annual disaster that continues to occur in various parts of the world. The 2023 forest fires in Canada were considered severe. The 2023 wildfire season in Canada was extraordinary, with more than 5,700 fire incidents having burned 13.7 million hectares by August 16, 2023, since the start of the fire season. The identified issue is whether Canada should be held responsible for air pollution in New York under the 1979 Convention on Long-Range Transboundary Air Pollution (CLRTAP) and whether the measures taken by Canada to address air pollution in New York have been in accordance with the provisions of the 1979 CLRTAP. The method employed is normative legal research, a descriptive-analytical approach that utilizes secondary data, incorporates qualitative data analysis, and employs deductive reasoning. The results of the study indicate that Canada should be held responsible for the air pollution in New York City, as Canada has fulfilled the elements of state responsibility as stipulated by the 1979 CLRTAP, and that Canada’s measures have complied with the convention through international cooperation
PEMENUHAN KESEJAHTERAAN DAN KESEHATAN MENTAL ANAK ATAS PERCERAIAN ORANG TUA DI KECAMATAN TAMBUN SELATAN KABUPATEN BEKASI: Fulfillment of Children\u27s Welfare and Mental Health Upon Divorce of Parents in South Tambun Subdistrict, Bekasi Regency
No full textThe fulfillment of children’s welfare rights and mental health after parental divorce is a crucial aspect regulated under Law Number 4 of 1979 on Child Welfare. This study aims to examine the implementation of these rights and explore efforts that can be taken when children’s rights are not fully met. The main problems identified include the extent to which child welfare rights are implemented in accordance with the law, the factors that hinder their fulfillment within families and social environments, and the impact of unfulfilled rights on children’s psychological, social, and developmental conditions. The research employs a socio-legal descriptive method, using both primary and secondary data analyzed qualitatively. Findings show that the fulfillment of children’s rights after divorce has not been fully realized, particularly in spiritual, physical, and social aspects. Parents in Tambun Selatan Subdistrict face challenges due to negligence, economic limitations, low education levels, and lack of awareness. These shortcomings negatively affect children’s psychology, leading to inner conflict, declining academic performance, laziness, deviant behavior, adaptation difficulties, and reduced self-confidence. The study recommends active and comprehensive measures by both parents and government institutions to ensure the fulfillment of children’s welfare and mental health rights after divorce, in line with prevailing legal principles in Indonesia
SISTEM KERJA APARATUR SIPIL NEGARA DI KESATUAN BRIGIF MEKANIS SATU PENGAMAN IBU KOTA/JAYA SAKTI SELAMA PANDEMI COVID-19: The Work System of the State Civil Apparatus in the Brigif Mekanis Satu Pengaman Ibu Kota/Jaya Sakti During the COVID-19 Pandemic
No full textThe COVID-19 pandemic has brought major changes to people\u27s lives, including its impact on the work system. Various policies are implemented as an effort to adjust the work system during the COVID-19 pandemic. In connection with this, this study aims to identify whether the implementation of the latest work system of the State Civil Apparatus (ASN) during the Enforcement of Restrictions on Community Activities (PPKM) in the Brigif Mekanis 1 Safety of the Capital / Jaya Sakti Unit is in accordance with the applicable laws and regulations, and to find out the obstacles faced. This research uses a normative juridical method with a descriptive approach, which is sourced from primary and secondary data, and data collection is carried out through literature study. The results showed that the determination of the latest work system of ASN in the Brigif Mekanis 1 Safety of the Capital / Jaya Sakti Unit during PPKM set a maximum office attendance of 50%. In addition, the obstacles that arise related to the implementation of the new work system during PPKM are not significantly felt
PEMBENTUKAN PERATURAN KEPALA OTORITA IBU KOTA NUSANTARA SEBAGAI PRODUK HUKUM DAERAH BERDASARKAN UNDANG-UNDANG NOMOR 12 TAHUN 2011: Formation of Regulations of The Head of The Nusantara Capital Authority as a Regional Legal Product Based on Law Number 12 of 2011
No full textIndonesia has officially moved the nation\u27s capital with the issuance of Law Number 3 of 2022 (UU IKN) whereby the nation\u27s capital moves from Jakarta to the Archipelago Capital (IKN) in East Kalimantan Province. As a region with special autonomy, IKN has a special regional government as well. IKN is led and managed (Head of the IKN Authority) who has a ministry-level position who has the right to set regulations for administering the IKN regional government. The identification problem of this research is to analyze the suitability of the mechanism for establishing the Regulation of the Head of the Archipelago Capital Authority with Law Number 12 of 2011. The type of research used is normative legal research. The nature of descriptive research uses secondary data as the main data. Using qualitative data analysis and drawing conclusions deductively. The result and conclusion of the research shows that the mechanism for establishing regulations for the Head of the IKN Authority’s position is not regulated, if the formatting of regulations is unclear and does not comply with the techniques for drafting legislation, the regulations can be canceled based on Article 9 of Law No.12 of 2011
PENYELESAIAN KASUS PENAHANAN IJAZAH KARYAWAN KONTRAK ( STUDI KASUS : PUTUSAN NO.145/Pdt.Sus- PHI/2023/PN.Jkt.Pst ): Settlement Of Cases Of Contract Employee Certificates Withholding (Case Study : Decision No.145/Pdt.Sus-Phi/2023/Pn.Jkt.Pst)
No full textThis writing is done because there are often disputes regarding work agreements with clauses that force the diplomas of workers to be confiscated during the contract. The problem formulation is how to resolve industrial relations disputes based on Law No. 2 of 2004 concerning the resolution of industrial relations disputes. The type of research uses descriptive normative legal research. Secondary data is analyzed qualitatively. Concluding uses deductive logic. The study results indicate no regulations regarding the validity or otherwise of an employer withholding a worker\u27s original diploma. A work agreement containing requirements regarding the retention of the worker\u27s original diploma is permitted based on an agreement between the two parties referring to subjective conditions related to the agreement\u27s validity, as stated in Article 1320 of the Civil Code. The existence of a diploma retention clause in a work agreement is a violation and is an unlawful act