E-Journal Universitas Wiraraja
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PERLINDUNGAN HUKUM BAGI KORBAN ATAS KEBOCORAN PUSAT DATA NASIONAL SEMENTARA (PDNs) PERSPEKTIF PERLINDUNGAN DATA PRIBADI
Get PDFThe advancement of information technology has accelerated the digitalization of data across various sectors, including government institutions. However, this digital transformation also increases the risk of violations against citizens' privacy rights, particularly through personal data breaches. The data breach incident involving the Temporary National Data Center (PDNs) in 2023 serves as a real example of the state's weak data governance, which directly impacts the legal protection of affected individuals. This research aims to analyze the urgency of legal regulation for victims of data breaches from the perspective of Law Number 27 of 2022 concerning Personal Data Protection (PDP Law), as well as to elaborate on the legal consequences of such violations. This study employs a normative juridical method with a statutory and case approach. The findings reveal that although the PDP Law regulates the rights of data subjects—including the right to information, breach notification, and compensation—the implementation in the PDNs case remains inadequate. The government, as a data controller, failed to transparently notify victims and has not provided sufficient legal remedies. Furthermore, the absence of the Personal Data Protection Authority (PDPA) has resulted in a lack of supervision and enforcement. The legal consequences for violations by state institutions are ineffective, despite the PDP Law providing for administrative, civil, and even criminal sanctions.
Keywords: Personal Data Protection. PDNs. PDP Law
Pengaruh Capital Intensity dan Corporate Social Responsibility Terhadap Agresivitas Pajak Pada Perushaan Makanan dan Minuman yang Terdaftar di BEI Periode 2019-2024
Get PDFPenelitian ini bertujuan untuk menganalisis pengaruh capital intensity dan corporate social responsibility terhadap agresivitas pajak pada perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2024. Penelitian ini menggunakan pendekatan kuantitatif dengan metode Partial Least Squares-Structural Equation Modeling (PLS-SEM) melalui perangkat lunak SmartPLS. Sampel penelitian mencakup 23 perusahaan yang dipilih melalui metode purposive sampling. Hasil analisis menunjukkan bahwa capital intensity memiliki pengaruh positif signifikan terhadap agresivitas pajak, yang mengindikasikan bahwa perusahaan dengan aset tetap tinggi secara langsung mempengaruhi strategi agresivitas pajak dan CSR memiliki pengaruh positif signifikan terhadap agresivitas pajak, hal tersebut menunjukan bahwa pengungkapan CSR cukup kuat untuk dalam mempengaruhi agresif pajak dalam industri in
P PENGARUH MEDIA SOSIAL, HARGA, DAN LOKASI TERHADAP KEPUTUSAN KUNJUNGAN KONSUMEN
No full textThis scholarly inquiry endeavors to dissect the intricate dynamics through which social media—intertwined with pricing schemes and geographical accessibility—exerts influence in sculpting the cognitive and behavioral inclinations of consumers toward their decision to visit Resto Kedai Darma, situated in Klaten, Central Java. The declining number of consumer visits became the motivation for this research, which is presumed to be related to suboptimal digital promotion, perceptions of prices that do not match service quality, and the restaurant's location outside the city center. The core demographic profile identified in this study encompasses individuals aged 17 to 40 who exhibit consistent engagement with social media platforms. A total of 100 participants were selected utilizing an incidental sampling technique. Empirical data acquisition was facilitated through the dissemination of structured questionnaires, followed by analytical processing via multiple linear regression techniques, operationalized using SPSS software version 27. The empirical findings reveal that pricing exerts a statistically significant and positive influence on consumer visit decisions, while social media and location do not show significant effects. The coefficient of determination (Adjusted R²) is 11.6%, indicating that the triadic constructs of social media engagement, pricing dynamics, and spatial accessibility collectively exert measurable impacts, explaining 11.6% of the variation in consumer visit decisions. The findings suggest that price is a dominant factor influencing customer decisions, while social media and location require further strategic optimization to attract more visitors
LITERASI AKUNTANSI, LITERASI KEUANGAN DAN PERENCANAAN KEUANGAN DALAM PEMBENTUKAN PERILAKU KEUANGAN MAHASISWA FEB UNIVERSITAS MUHAMMADIYAH SURABAYA
Get PDFPenelitian ini bertujuan untuk mengetahui kontribusi pendapatan, literasi akuntansi, dan perencanaan keuangan terhadap perilaku keuangan pada mahasiswa Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surabaya. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengumpulan data melalui penyebaran kuesioner kepada 85 responden. Analisis data dilakukan dengan menggunakan metode regresi berganda untuk mengetahui pengaruh variabel independen terhadap variabel dependen. Hasil penelitian menunjukkan bahwa literasi akuntansi, literasi keuangan dan perencanaan keuangan berpengaruh positif dan signifikan terhadap perilaku keuangan. Selain itu, hasil analisis menunjukkan nilai koefisien determinasi (R²) sebesar 77,3%, yang menunjukkan bahwa 77,3% variasi perilaku keuangan dapat dijelaskan oleh pendapatan, literasi akuntansi, dan perencanaan keuangan. Penelitian ini menyimpulkan bahwa peningkatan pendapatan, literasi akuntansi, dan perencanaan keuangan dapat meningkatkan perilaku keuangan yang lebih baik di kalangan mahasisw
UKURAN PERUSAHAAN DAN KEPEMILIKAN PUBLIK SEBAGAI DETERMINAN PENGUNGKAPAN LAPORAN KEBERLANJUTAN TAHUN 2022-2024
Get PDFThis study aims to examine the effect of profitability, company size and public ownership on the sustainability report disclosure. This study uses quantitative research and uses secondary data obtained from the official website of the Indonesia Stock Exchange (IDX). The data obtained were processed using SPSS analysis tool. The population used in this research is companies listed on the IDX in 2022-2024. The sampling method used in this study is purposive sampling method. The results of this study indicate that: (1) Company size has a significant positive effect on the sustainability report disclosure at PT Bank SMBC Indonesia Tbk, PT Bank Rakyat Indonesia (Persero) Tbk and PT Bank Mandiri (Persero), Tbk; (2) Public ownership has a significant negative effect on the sustainability report disclosure at PT Bank SMBC Indonesia Tbk, PT Bank Rakyat Indonesia (Persero) Tbk and PT Bank Mandiri (Persero), Tbk
PERAN SERVANT LEADERSHIP, KEPERCAYAAN DAN BUDAYA ORGANISASI DALAM MEMPENGARUHI LOYALITAS ANGGOTA
Get PDFMembers' loyalty to the organization is essential because it has a significant impact on the organization's long-term success and stability because loyal members tend to be more motivated and committed to working well, which can improve the productivity and efficiency of the organization. This study examines the role of servant leadership, trust, and organizational culture in influencing the loyalty of organizational members, with a sample of 127 from a population of 186 PGRI members in Kembangbahu District. A quantitative method was chosen in this study and data collection was carried out by distributing questionnaires in the form of statements and questions that were carefully designed to measure the variables of loyalty, servant leadership, trust and organizational culture. The results of the analysis show that Servant Leadership has a positive and significant impact on the results. Organizational culture has also been proven to have a significant and strong influence and a high level of significance. Meanwhile, Confidence, although showing a positive relationship with outcomes, is not statistically significant at conventional levels, indicating that its effect is weaker and less reliable compared to other variables.Loyalitas anggota terhadap organisasi sangat penting karena memiliki dampak signifikan pada keberhasilan dan stabilitas jangka panjang organisasi karena anggota yang loyal cenderung lebih termotivasi dan berkomitmen untuk bekerja dengan baik, yang dapat meningkatkan produktivitas dan efisiensi organisasi. Penelitian ini mengkaji peran servant leadership, kepercayaan, dan budaya organisasi dalam mempengaruhi loyalitas anggota organisasi, dengan sampel sejumlah 127 dari populasi sejumlah 186 anggota PGRI di Kecamatan Kembangbahu. Metode kuantitatif dipilih dalam penelitian ini dan pengumpulan data dilakukan dengan menyebarkan kuesioner berupa pernyataan dan pertanyaan yang dirancang dengan cermat untuk mengukur variabel loyalitas, servant leadership, kepercayaan dan budaya organisasi. Hasil analisis menunjukkan bahwa Servant Leadership memiliki dampak positif dan signifikan pada hasil. Budaya Organisasi juga terbukti memiliki pengaruh yang signifikan dan kuat serta tingkat signifikansi yang tinggi. Sementara itu, Kepercayaan, meskipun menunjukkan hubungan positif dengan hasil, tidak signifikan secara statistik pada tingkat konvensional, yang mengindikasikan bahwa pengaruhnya lebih lemah dan kurang dapat diandalkan dibandingkan variabel lainnya
Pengaruh Modernisasi Administrasi Perpajakan, Tarif, Moral Dan Nasionalisme Perpajakan Terhadap Kepatuhan Wajib Pajak Pekerja Bebas
Get PDFThe purpose of this study is to examine the influence of tax administration modernization, tax rates, tax morale, and tax nationalism toward taxpayers’ compliance of freelance workers at the Pekanbaru Tampan Pratama Tax Service Office (KPP). This research adopts a quantitative approach through the application of a survey method. The data were obtained by distributing questionnaires to 100 freelance taxpayers registered at the Pekanbaru Tampan Pratama Tax Service Office and analyzed using Multiple linear regression analysis was employed, and the findings reveal that, partially, tax administration modernization, tax rates, tax morale, and tax nationalism each exert a positive and significant influence on taxpayer compliance. of freelance workers. This finding confirms that improving the administration system, implementing appropriate tax rates, moral awareness, and taxpayer nationalism are important factors in increasing tax compliance in the freelance worker group
MODEL INOVASI BISNIS INKUBASI DAN KOLABORASI UNTUK PENGUATAN KAPABILITAS PEMASARAN DIGITAL UMKM KERIS SUMENEP DI ERA 4.0
Get PDFUMKM keris di Sumenep menghadapi tantangan yang kompleks di era digital. Meski tradisi pembuatan keris tetap dijaga, pengrajin mulai mengadopsi teknologi digital dalam pemasaran, khususnya melalui media sosial seperti TikTok. Studi ini bertujuan untuk mengeksplorasi efektivitas pemasaran digital, mengidentifikasi kendala yang dihadapi pengrajin, serta merancang model inkubasi dan kolaborasi yang mendukung keberlanjutan bisnis keris berbasis nilai budaya lokal. Hasil penelitian menunjukkan bahwa pemasaran digital melalui TikTok Live mampu meningkatkan jangkauan pasar dan minat konsumen, tetapi masih terdapat keterbatasan dalam aspek manajerial, teknologi, dan kolaborasi eksternal. Oleh karena itu, diperlukan program pelatihan dan pendampingan yang lebih terstruktur serta sinergi multipihak untuk memperkuat daya saing UMKM keris di era industri 4.0
PENGARUH GAYA KEPEMIMPINAN DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA PT. PURNAMA AURA ELEKTRIKAL DI SUMENEP
Get PDFDi era globalisasi ini perusahaan sebagai salah satu bentuk sebuah organisasi yang tidak terlepas dari tenaga kerja manusia, walaupun aktivitas perusahaan tersebut telah mempunyai modal cukup besar dan teknologi modern. Sebab bagaimanapun majunya teknologi tanpa ditunjang oleh manusia sebagai sumber dayanya maka, tujuan perusahaan tidak akan tercapai. Dengan harapan bahwa suatu saat perusahaan akan mengalami perkembangan yang pesat di dalam ruang lingkup usahanya. Penelitian ini dilakukan di PT. Purnama Aura Elektrikal di Sumenep. Metode yang digunakan pada penelitian ini adalah metode kuantitatif dengan menggunakan rumus Slovin yang berjumlah 52 responden. Teknik pengambilan sampel dalam penelitian ini menggunakan Non-Probability Sampling dengan teknik Purposive Sampling (menurut kriteria). Dari hasil pengujian dan analisis yang dilakukan menyatakan bahwa Gaya Kepemimpinan berpengaruh positif terhadap kinerja karyawan pada PT. Purnama Aura Elektrikal di Sumenep. Disiplin kerja berpengaruh positif terhadap kineja karyawan pada PT. Purnama Aura Elektrikal. Secara simultan Gaya Kepemimpinan dan Disiplin Kerja bersama sama mempengaruhi peningkatan kinerja pada karyawan PT. Purnama Aura Elektrikal di Sumenep
ANALISIS PENERAPAN LAPORAN KEUANGAN UMKM BERBASIS STANDAR AKUNTANSI KEUANGAN SAK-EMKM (STUDI KASUS TOKO GROSIR ADIT AHMAD)
Get PDFThis research examines the adoption of financial reporting in Micro, Small, and Medium Enterprises (MSMEs) derived from the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM), using Toko Grosir Adit Ahmad in Karawang Regency as a case study. The focus on this theme arises from the importance of standardized financial reports in promoting transparency, accountability, and ease of access to financing. This research utilizes a qualitative methodology with a descriptive framework, with data gathered through interviews, field notes, and document reviews. The outcomes reveal that Toko Grosir Adit Ahmad has not fully implemented the provisions of SAK-EMKM. Financial records are still maintained in a simple manner without the complete preparation of income statements and balance sheets. The main inhibiting factors include limited understanding of accounting standards, a shortage of competent human resources, and insufficient support from external parties, such as training and mentoring. Based on these findings, the study suggests the need to improve accounting literacy among MSME actors and to encourage active involvement of the government and relevant institutions in promoting and supporting the broader implementation of SAK-EMKM