Jurnal Online Universitas Muhammadiyah Surabaya
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Analisis Dampak Kegiatan Industri Rokok Elektrik PT. Atomization Technology Terhadap Masyarakat Desa Purwosari
Get PDFThis research was to analyze the impact of the activities of the electronic cigarette industry PT. Atomization Technology Indonesia on the social, economic and public health conditions of the Purwosari village comunity, Pasuruan Regency. The method of research used in this study is a qualitative descriptive method using qualitatuve data that will then be described in a descriptive way. The description in the research are carried out factually or based on existing fcts, systematically, and connecting the phenomena being investigated. Based on the survey results, there are positive and negative impacts felt by the people of Purwosari village duw to the activities of the electronic cigarette industry of Pt. Atomization Technology Indonesia.
Keywords : E-Cigarettes; Industry; Rural
Penelitian ini bertujuan untuk menganalisis dampak kegiatan industri rokok elektrik Pt. Atomization Technology Indonesia terhadap kondisi ekonomi sosial dan kesehatan masyarakat desa Purwosari Kabupaten Pasuruan. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif yaitu dengan menggunakan data kualitatif yang kemudian akan dijabarkan secara deskriptif. Pendeskripsian yang ada dalam penelitian dilakukan secara faktual atau berdasarkan fakta yang ada, sistematis, serta penghubungan fenomena yang diselidiki. Berdasarkan hasil survei diperoleh hasil bahwa terdapat dampak positif dan juga negatif yang dirasakan masyarakat desa Purwosari akibat adanya kegiatan industri rokok elektrik Pt. Atomization Technology Indonesia.
Kata Kunci: Rokok elektrik; Industri; Pedesaa
Analisa Pengaruh Penggunaan Bahan Bakar Alternatif Terhadap Performa Kiln Semen
No full textPenggunaan bahan bakar batu bara yang dikategorikan sebagai sumber daya alam tidak terbarukan harus menghadapi tantangan baru ditengah krisis energi dunia dan kenaikan harga batu bara. Kiln Tuban 2 membutuhkan energi batu bara untuk sebesar 3300 MJ/ton klinker. Penelitian ini bertujuan untuk menganalisa potensi energi terbarukan berupa pemanfaatan limbah dalam rangka menurunkan penggunaan batu bara pada industri semen. kajian mendalam tentang pemanfaatan kembali energi dari limbah dengan tehnologi co-processing yang dikembangkan khususnya pada kiln semen. Penelitian ini mengambil data operasi kiln pada bulan Januari 2024 dengan membandingkan data bulan Maret 2021. Dengan pemanfaatan limbah untuk bahan bakar dapat menurunkan penggunaan bahan bakar batu bara sebesar 10% pada bulan Januari 2024 dari 27 tph menjadi 24 tph. Penghematan ini setara dengan persentase 8.1% biaya seluruh bahan bakar kiln
Effect CeoNarcissim On Tax Avoidance With Institusional Ownership As A Moderating (Empirical Study of Financial Sector Companies Listed on the Indonesian Stock Exchange for the 2019-2022 Period)
Get PDFThe aim of this research is to determine the influence of the independent variable CEO Narcism, the dependent variable tax avoidance and ownership as a moderating variable in measuring CEO Narcism in carrying out Tax Avoidance and whether these two variables can be strengthened or weakened by institutional ownership of financial sector companies listed on the Stock Exchange Indonesia. The research method used is a quantitative method. The population in this study are financial sector manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The sample in this study used a purposive sampling technique, based on the specified criteria, a sample of 43 samples was obtained. The type of data used is secondary data in the form of the company's annual report. The data analysis technique used is analysis. The Data Analysis Method used in this research is: Descriptive Statistics, Classic Assumption Test, Multiple Linear Regression Analysis with Moderated Regression Analysis and hypothesis testing.
The research results show that the results of data analysis show that CEO narcissism has no effect on tax avoidance. This means that CEOs who have low or high levels of narcissism have no effect on tax avoidance, because the government through the DJP has provided tax incentives through interest charges, utilization of fiscal loss compensation. to reduce the amount of tax burden borne by the company. And institutional ownership is not able to moderate CEO Narcissism towards Tax Avoidance. This means that even though the level of institutional ownership is high in the company, institutional ownership is still unable to moderate CEO Narcissism towards tax avoidance because the company is unable to practice tax avoidance even though it has low and high levels of narcissistic CEO character
The Influence of Perceived Value Dimensions on Customer Satisfaction in Using Garmin Smartwatches
Get PDFThe rapid development of technology makes human life easier and simpler. One example of technological development is the emergence of wearable technology such as smartwatches. This research was conducted to determine the influence of perceived value dimensions on customer satisfaction in using Garmin smartwatches. The number of samples used in this research was 50 respondents. The sampling technique used in this research is non-probability sampling with a purposive sampling method. The results of this research state that emotional value has a significant effect on customer satisfaction. Meanwhile, performance value, price value, and social value do not have a significant effect on customer satisfaction. The implications of this research are useful for companies to implement strategies to create customer satisfaction
The Influence of Price, Service Quality and Trust on Consumer Satisfaction at J&T Express Sampang
Get PDFThis paper examines the influence of price, quality of service and trust on consumer satisfaction in J&T Express district Sampang. This research method uses a quantitative approach. The data was collected online by distributing questionnaires to 147 respondents. sample technique used with purposive sampling technique. The analytical tool uses SPSS version 25 through the following stages: Validity Test, Reliability Test, Classical Assumption Test, Double Linear Regression Analysis, Determination Coefficient, and Hypothesis Test. The results of this study show that the price has no significant impact on customer satisfaction of J&T Express Waste Branch. The quality of service has a significant positive impact on consumer satisfaction. The trust has significant positive effect on the customer’s satisfaction, and then simultaneously the price, the quality of the service and the trust have an impact on the consumer’s satisfaction
PENGARUH PAJAK, TUNNELING INCENTIVE, PROFITABILITY DAN DEBT COVENANT TERHADAP TRANSFER PRICING (PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA)
Get PDFThis study aims to examine the influence of Tax, Tunneling Incentive, Profitability and Debt Covenant on Transfer Pricing in the Manufacturing Companies in the Food and Beverage Sub-Sector listed on the Indonesia Stock Exchange for the period 2018 – 2022. This research is descriptive research with a quantitative approach. The research sample was taken using a purposive sampling technique with the acquisition of 17 companies. The data was analyzed and tested using Statistical Product and Service Solution (SPSS) Version 26. The results of this research show that Tax is able to contribute to Transfer Pricing, Tunneling Incentive is able to contribute to Transfer Pricing. Meanwhile Profitability has not been able to contribute to Transfer Pricing. Similarly, Debt Covenant has not been able to contribute to Transfer Pricing.Penelitian ini bertujuan untuk menguji pengaruh Pengaruh Pajak, Tunneling Incentive, Profitability dan Terhadap Debt Covenant Transfer Pricing pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia periode 2018 – 2022. Penelitian ini adalah penelitian deskriptif dengan pendekatan kuantitatif. Pengambilan sampel penelitian menggunakan teknik purposive sampling dengan perolehan 17 perusahaan. Data dianalisis dan diuji menggunakan Statistical Product and Service Solution (SPSS) Versi 26. Hasil penelitian ini menunjukkan Pajak mampu memberikan kontribusi terhadap Transfer Pricing, Tunneling Incentive mampu memberikan kontribusi terhadap Transfer Pricing. Sedangkan Profitability belum mampu memberikan kontribusi terhadap Transfer Pricing. Begitu juga, Debt Covenant belum mampu memberikan kontribusi terhadap Transfer Pricing
Law Enforcement of Money Politics in Regional Head General Elections
No full textThe number of cases of violations that occurred in the implementation of regional head general elections, for example money politics. A number of parties with an interest in certain candidates provide money or other objects to voters or organizers. Against this background, this research was conducted to find out and discuss the accountability of the perpetrators of money politics in regional head elections and the legal consequences imposed on perpetrators of money politics violations in regional head elections as stipulated in Law Number 10 of 2016 concerning the Second Amendment to the Law Law Number 1 of 2015 concerning the Stipulation of Government Regulations in lieu of Law Number 1 of 2014 concerning the Election of Governors, Regents and Mayors to Become Laws. For research methods using normative juridical research methods that are qualitative. From the research, it is known that one of the factors causing the practice of money politics is the weak regulations on money politics in regional head elections and weak enforcement of penalties. Even though the law has expressly prohibited the practice of money politics, it still happens a lot. so in addition to improving the existing regulations in the legislation, it is also necessary to strengthen the role of related institutions and community participation.The number of cases of violations that occurred in the implementation of regional head general elections, for example money politics. A number of parties with an interest in certain candidates provide money or other objects to voters or organizers. Against this background, this research was conducted to find out and discuss the accountability of the perpetrators of money politics in regional head elections and the legal consequences imposed on perpetrators of money politics violations in regional head elections as stipulated in Law Number 10 of 2016 concerning the Second Amendment to the Law Law Number 1 of 2015 concerning the Stipulation of Government Regulations in lieu of Law Number 1 of 2014 concerning the Election of Governors, Regents and Mayors to Become Laws. For research methods using normative juridical research methods that are qualitative. From the research, it is known that one of the factors causing the practice of money politics is the weak regulations on money politics in regional head elections and weak enforcement of penalties. Even though the law has expressly prohibited the practice of money politics, it still happens a lot. So in addition to improving the existing regulations in the legislation, it is also necessary to strengthen the role of related institutions and community participation.Keywords: Money Politics; General Elections; District Head; Violation; Public
Academic Manuscripts In Several Countries: As The Basis For Regulation Formation
Get PDFHence, academic manuscripts fundamentally strive to offer a cognitive framework for crafting laws that are not driven by pseudo-interests, pseudo-needs, or pseudo-thinking. Nonetheless, the presence of academic manuscripts necessitates meticulous attention to their creation. This research aims to explore academic manuscripts in several countries regarding the formation of state regulations. The research method employs a normative juridical research type with case, conceptual, and regulation approaches. Another research approach is the comparative approach between Indonesia and other countries. The research findings explain that Overall, academic manuscripts make a highly valuable contribution to the process of forming regulations in a country by providing the knowledge, analysis, and recommendations needed for policymakers to make informed and effective decisions. In Indonesia, there is still ambiguity regarding the substance of regulations and the creation of academic manuscripts, thus affecting the regulations that are made. Meanwhile, in the European Union, Idaho, and Korea, the alignment between academic manuscripts and regulations is emphasized, with the creation of academic manuscripts overseen by academic institutions tasked with research and knowledge development. This has implications for both regulations and societ
Penerapan Metode Time Cost Trade Off untuk Optimasi Biaya dan Waktu pada Pengaruh Redesign Struktur Bawah (Studi Kasus: Proyek Pembangunan Klinik Utama Mata Jec Java @Pasuruan Tahap 1)
Get PDFABSTRACT
An implementation period of construction projects would usually often experience the risk of delays in the project schedule. It can be caused by various obstacles that occur in the field even though the project has begun with careful planning and scheduling. The delay has a direct result in increasing the duration of implementation and also the cost of implementing the project. One way to overcome these delays is to implement acceleration in implementation so that the project can achieve the target as planned. However, it must also be accompanied by consideration of financing factors in order to achieve minimum costs with quality standards that remain achieved. This acceleration can be done, one of which is by adding working hours (overtime).
This research took a case study on the construction project of the JEC Java @Pasuruan Eye Clinic Main Clinic Building which experienced obstacles in foundation work, causing delays in project implementation. To overcome the problem of delay, the acceleration of the time needed would be calculated. The method that will be used is the Time Cost Trade-Off, in which the duration of the work is compressed to get a more profitable project implementation period in terms of time (duration), cost, and income.
This research implemented the Crashing Program by using an alternative method of adding working hours (overtime). Crashing was carried out on a critical trajectory obtained from the results of network planning analysis in Microsoft Project 2016. The results showed that by applying the Time Cost Trade-Off method with the alternative of adding 4 hours of work (overtime), the optimal duration of the project was 91 days with an optimal cost of Rp 2,072,972,561.
Keywords: Time Cost Trade-Off, Program Crashing, Addition of Working Hours.ABSTRAK
Masa pelaksanaan proyek konstruksi biasanya akan sering mengalami resiko terjadinya keterlambatan jadwal proyek. Hal tersebut bisa disebabkan oleh berbagai kendala yang terjadi di lapangan walaupun proyek sudah diawali dengan perencanaan dan penjadwalan yang matang. Keterlambatan tersebut berakibat langsung pada peningkatan durasi pelaksanaan dan juga biaya pelaksanaan proyek. Salah satu cara mengatasi keterlambatan tersebut adalah dengan penerapan percepatan dalam pelaksanaan agar proyek dapat mencapai target sesuai rencana. Akan tetapi, hal tersebut juga harus disertai dengan pertimbangan faktor pembiayaan agar mencapai biaya minimum dengan standar mutu yang tetap tercapai. Percepatan tersebut dapat dilakukan, salah satunya adalah dengan penambahan jam kerja (lembur).
Penelitian ini mengambil studi kasus pada proyek pembangunan Gedung Klinik Utama Mata JEC Java @Pasuruan yang mengalami kendala pada pekerjaan fondasi sehingga menyebabkan keterlambatan pelaksanaan proyek. Untuk mengatasi kendala keterlambatan tersebut akan dihitung percepatan waktu yang dibutuhkan. Metode yang akan digunakan adalah Time Cost Trade Off, yang mana dalam metode ini akan dilakukan kompresi durasi pekerjaan untuk mendapatkan masa pelaksanaan proyek yang lebih menguntungkan dari segi waku (durasi), biaya, dan juga pendapatan.
Penelitian ini menerapkan Crashing Program dengan menggunakan alternatif metode penambahan jam kerja (lembur). Crashing dilakukan pada jalur lintasan kritis yang diperoleh dari hasil analisis network planning pada Microsoft Project 2016. Hasil penelitian ini menunjukkan bahwa dengan menerapkan metode Time Cost Trade Off dengan alternatif penambahan 4 jam kerja (lembur) maka diperoleh durasi optimal proyek 91 hari dengan biaya optimal sebesar Rp. 2.072.972.561.
Kata kunci – Time Cost Trade Off, Crashing Program, Penambahan Jam Kerja
Hubungan Faktor Pelayanan Internal Kefarmasian dengan Tingkat Kepuasan Pasien Rawat Jalan Di Rumah Sakit PKU Muhammadiyah Surabaya
Get PDFPendahuluan : Rumah sakit adalah Institusi pelayanan kesehatan yang menyelenggarakan pelayanan kesehatan perorangan secara paripurna yang menyediakan pelayanan rawat inap, rawat jalan, dan gawat darurat. Pelayanan kefarmasian di rumah sakit merupakan bagian yang tidak terpisahkan dari sistem pelayanan kesehatan rumah sakit yang berorientasi kepada pelayanan pasien. Kepuasan pasien merupakan tingkat perasaan pasien yang timbul akibat dari kinerja layanan kesehatan yang diperoleh setelah pasien membandingkan dengan apa yang dirasakan. Tujuan : Mengetahui hubungan faktor pelayanan internal kefarmasian dengan tingkat kepuasan pasien rawat jalan di instalasi farmasi Rumah Sakit PKU Muhammadiyah Surabaya. Metode : Penelitian ini menggunakan metode kuantitatif, desain penelitian analitik cross sectional study. Populasi dalam penelitian ini adalah pasien rawat jalan di Rumah Sakit PKU Muhammadiyah Surabaya. Instrumen yang digunakan adalah pengambilan data primer yaitu menyebar lembar kuesioner pada responden dan pegawai instalasi farmasi .Data yang didapat pada penelitian ini dianalisis dengan korelasi pearson. Hasil : Terdapat hubungan antara faktor pelayanan internal kefarmasian dengan tingkat kepuasan pasien rawat jalan di instalasi farmasi Rumah Sakit PKU Muhammadiyah Surabaya dimana nilai p-value (0,05) tidak lebih dari α (0,05). Kesimpulan : Responden dari pasien rawat jalan yang mengambil obat di instalasi farmasi mayoritas wanita berusia 20-30 tahun, dengan latar belakang pendidikan terakhir SMA, menggunakan pembiayaan umum, serta mendapatkan jenis obat jadi dan racikan. Pada analisis korelasi, didapatkan hubungan faktor internal kefarmasian dengan tingkat kepuasan pasien rawat jalan di instalasi farmasi Rumah Sakit PKU Muhammadiyah Surabaya. Faktor pelayanan internal kefarmasian yang memiliki nilai paling tinggi yaitu sarana prasaran