JOS - UNSOED (Jurnal Online Soedirman - Universitas Jenderal Soedirman)
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    RECONSTRUCTING PENAL MEDIATION IN CRIMINAL CASE RESOLUTION BASED ON JUSTICE, UTILITY, AND LEGAL CERTAINTY

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    Penal mediation provides an alternative approach to addressing the challenges victims face in obtaining compensation, restitution, and assistance. This study aims to identify factors influencing the effectiveness of penal mediation in resolving criminal cases and proposes methods for its reconstruction. The research employs statutory and conceptual approaches, analyzing data through content analysis. The findings reveal that legal structure, substance, and culture are critical to the success of penal mediation. Key recommendations include shifting the legal culture to view penal mediation as a solution for complex cases, establishing competency standards for investigators and public prosecutors as mediators, and harmonizing restorative justice criteria at the investigation and prosecution levels. The study also suggests expanding the criteria for offenses eligible for mediation, with a focus on victim restoration over punishment. These reforms are essential to improving the effectiveness of penal mediation and ensuring that it fulfills the objectives of justice, utility, and legal certainty

    APPLICATION OF BAMBOO PROCESSING TECHNOLOGY TO INCREASE ADDED VALUE IN LEGOK VILLAGE, BANTARKAWUNG DISTRICT

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    Legok Village, District Bantarkawung, Brebes Regency, is facing problem poverty and welfare residents who affected 452 of 824 families. The lack of level of education which results in limited knowledge and skills self residents of Legok Village. On the other hand, there are potential source Power natural big that can cause mark economical that is abundance bamboo. Through the community service program community (PKM), a processing program was proposed bamboo for increase mark he added with apply technology. Activities This aiming for increase knowledge, skills, and income Legok Village Community in matter processing product bamboo. Expected results covers skill product confinement bamboo and furniture from bamboo. The implementation model uses a participatory approach with training and mentoring. This activity has been carried out through counseling and training on bamboo cages and furniture in June - September 2024, which was attended by village cadres. The training is expected to improve community skills in bamboo processing which can increase income

    ECONOMIC ANALYSIS OF SAKUB SHEEP FARMING IN SAKUB SHEEP DEVELOPMENT CENTER OF BREBES REGENCY

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    Sakub sheep are a type of local livestock in Indonesia that is increasingly being raised in the Brebes Regency. Information related to the economic analysis of Sakub sheep still needs to be improved. Thus, the efficiency of farming operations and the Break-Even Point (BEP) concerning the factors affecting farmers must be better understood. Therefore, it is necessary to research the factors influencing the efficiency of businesses (R/C) and the Break Even Point in Sakub sheep farming. The study was conducted with 69 Sakub sheep farmers, with respondents selected through simple random sampling. Data was collected through interviews and direct surveys with the farmers using questionnaires. The research locations were determined purposively, and the study was conducted from October to December 2023 in Pandansari Village, Paguyangan District, and Wanareja Village, Sirampog District, Brebes Regency, Central Java. The sample size was determined using the Harry King Nomograph formula. Data were analyzed using multiple linear regression analysis. The results showed that the age of the farmers and the number of livestock owned significantly affected the efficiency of operations (R/C), while education and farmer experience significantly affected the BEP Price and BEP Production

    BIOMASS PRODUCTION OF MICROALGAE Spirulina platensis WITH DIFFERENT CULTIVATION MEDIA AS AN ANTIMALARIA MATERIAL

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    Spirulina platensis microalgae contain high protein and can reach 70% of its dry weight. Other content as antioxidants to prevent the emergence of free radicals, its flour has the potential to be immunostimulant and antimalarial. The ability of this microalgae to produce various sustainable products is not yet balanced with the development industry that meets biomass needs. The purpose of this study was to determine the effect of fertilizer types on the production of S. platensis microalgae biomass and to determine the cultivation media that can produce the highest cell biomass. This study used an experimental method with a Completely Randomized Design. The treatments tried were the kind of fertilizers, namely grow more, KW21, liquid organic fertilizer, and eco enzyme. Replications 5 times. The variables observed were the independent variables, namely the kind of fertilizer given, and the dependent variable was cell biomass. Supporting parameters were light, pH, and brightness. Biomass data were analyzed by the F-test to determine the effect of treatment and continued with the LSD test to determine the differences between treatments. The results of the study showed that the treatment of fertilizer types caused the S. platensis cell biomass to be different. Media with KW21 fertilizer produced the highest S. platensis biomass

    ANALYSIS THE EFFECT OF AUDIT LAG, FINANCIAL DISTRESS, AND DEBT DEFAULT ON GOING CONCERN OPINION (STUDY IN MANUFACTURING COMPANIES LISTED IN IDX DURING THE PERIODS OF 2020-2022)

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    Penelitian ini bertujuan untuk menganalisis pengaruh audit lag, financial distress, dan debt default terhadap penerimaan opini going concern pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Menggunakan data sekunder yang diperoleh dari BEI atau website perusahaan, dengan jumlah populasi sebanyak 60 perusahaan dan periode penelitian dari tahun 2020-2022.  Total data yang akan dianalisis sebanyak 180 data. Audit lag diukur dengan menghitung interval antara tanggal tutup buku perusahaan dengan publikasi laporan auditor independen, financial distress diukur dengan menggunakan Altman Z-Score dan debt default diukur dengan dummy 0 dan 1. Data diolah dengan menggunakan analisis regresi logistik. Analisis terdiri dari statistik deskriptif, uji kesesuaian model secara keseluruhan, uji kesesuaian model, uji koefisien determinasi, uji klasifikasi, dan uji wald. Hasil penelitian menemukan bahwa financial distress berpengaruh negatif signifikan terhadap penerimaan opini going concern, sedangkan audit lag dan debt default tidak berpengaruh terhadap penerimaan opini going concern.This study aims to analyze the effect of audit lag, financial distress, and debt default on the going  concern opinion acceptance among manufacturing companies that listed on Indonesia Stock Exchange (IDX). Using secondary data obtained from IDX or company website, with the population of 60 companies and the research period from 2020-2022.  Total data to be analyze are 180. Audit lag measured by calculating the interval between the closing date of the company financial statement with the publication of an independent auditor's report, financial distress is measured by using Altman Z-Score and debt default measured by dummy 0 and 1. The data is processed using logistic regression analysis. The analysis consists of descriptive statistics, overall model fit test, goodness of fit test, coefficient of determination test, classification test, and wald test. The result found that financial distress has significantly negative impact on the going concern opinion acceptance, while audit lag and debt default have no effect on going concern opinion acceptance

    PENGARUH PEMBIAYAAN MURABAHAH, INTELLECTUAL CAPITAL, DAN ZAKAT TERHADAP KINERJA KEUANGAN BANK SYARIAH

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    This study aims to investigate the influence of murabaha financing, intellectual capital, and zakat on the financial performance of Islamic commercial banks in Indonesia, proxied by Return on Assets (ROA), during 2017-2019. Using secondary data from the annual financial reports of 12 Islamic banks listed by the Financial Services Authority (OJK), the analysis was conducted with multiple linear regression methods. The findings reveal that murabaha financing and intellectual capital significantly influence financial performance, indicating their critical roles in enhancing profitability and operational efficiency. However, zakat was found to have no significant impact on financial performance despite its importance as a manifestation of social responsibility. This study highlights practical implications for Islamic banks to optimize murabaha financing management, develop intellectual capital, and enhance transparency in zakat management to build public trust. Recommendations for regulators include providing incentives for zakat-active banks and encouraging integrated zakat reporting. Futur

    PELATIHAN MENCEGAH PLAGIARISME DENGAN PARAFRASE DAN MENDELEY REFERENCE MANAGER UNTUK MAHASISWA MBKM RISET FEB UNSOED

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    MBKM riset merupakan program dari Kementerian Pendidikan, Kebudayaan, Riset dan Teknologi yang bertujuan untuk mempersiapkan mahasiswa dalam menghadapi dunia kerja atau karier akademis, serta meningkatkan kualitas penelitian di Indonesia. Fakultas Ekonomi dan Bisnis Unsoed terdapat beberapa mahasiswa dengan masa studi yang belum sesuai harapan. Hal tersebut perlu dicegah dengan meningkatkan kapasitas mahasiswa dalam menulis artikel ilmiah melalui beberapa cara seperti parafrase dan manajemen referensi melalui mendeley reference manager untuk menghindari plagiarisme sehingga pembuatan artikel ilmiah menjadi lebih efektif dan efisien. Metode pelaksanaan pengabdian kepada masyarakat meliputi persiapan pelatihan, pelaksanaan pelatihan, evaluasi dan umpan balik, tindak lanjut, dan pelaporan kegiatan

    PENGARUH PEMBELIAN FORMULASI MINUMAN TEPUNG TEMPE, BEKATUL,DAN TEPUNG TEMULAWAK (MBTT) TERHADAP PROFIL LIPID TIKUS HIPERLIPIDEMIA

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    Prevalensi hiperlipidemia semakin meningkat, dari 10,9% menjadi 50,7%. Salah satu upaya untuk memperbaiki profil lipid melalui pemberian pangan fungsional yang mengandung serat dan antioksidan yang terdapat pada tepung tempe, tepung bekatul dan tepung temulawak (Erwanto et all., 2013). Tujuan dari penelitian ini yaitu untuk mengetahui pengaruh pemberian formula minuman MBTT terhadap profil lipid pada tikus hiperlipidemia. Desain penelitian ini true eksperimental dengan randomized controlled group pretest-postest control group design. Sampel penelitian tikus sprague dawley jantan berusia 2 bulan, berat 150 – 200 gram, sebanyak 30 ekor tikus dibagi menjadi 5 kelompok menggunakan cara random sampling. Intervensi dilakukan pada K – 1 tikus normal+pakan standar, K – 2 tikus hyperlipidemia + pakan standar K – 3 tikus hiperlipidemia + simvastatin 0,18 mg/ 200 gramBB/hari, K – 4 tikus hiperlipidemia + formula MBTT sebanyak 540 mg/ 200 gramBB/ ekor, K – 5 tikus hiperlipidemia + temulawak konvesional 540 mg/ 200 gramBB/hari. Pemeriksaan profil lipid dengan metode CHOD-PAP Analisa Kolmogorov Smirnov dan uji ANOVA. Terdapat perbedaan berat badan, kadar kolesterol total, kadar LDL, kadar HDL dan kadar trigliserida antar kelompok setelah dilakukan intervensi p<0,05. Hasil terbaik terdapat pada kelompok perlakuan K – 4 yaitu yang diberi formula MBTT. Kadar kolesterol pada kelompok K – 4 dari 185,51 mg/dL menjadi 97,41 mg/dL, menurunkan kadar LDL darah dari 79,12 mg/dL menjadi 27,33 mg/dL, meningkatkan kadar HDL darah dari 28,91 mg/dL menjadi 79,51 mg/dL, mampu menurunkan kadar trigliserida darah dari 124,74 mg/dL menjadi 77,73 mg/dL

    Hubungan Perilaku Self Management dengan Status Gizi Pasien Diabetes Melitus Tipe 2 di Kecamatan Sumbang Banyumas

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    Latar belakang: Prevalensi Diabetes Melitus (DM) semakin meningkat, tahun 2021 Indonesia menduduki peringkat kelima dunia, naik dari peringkat ketujuh di tahun sebelumnya. Masalah yang dihadapi Indonesia salah satunya adalah kesadaran penyandang diabetes melitus akan kondisi tubuhnya,sekitar 30% penyandang diabetes melitus tidak menyadari keberadaan penyakitnya dan saat diagnosis ditegakkan sekitar 25% terjadi komplikasi. Masalah yang timbul pada pasien DM2 dapat dikendalikan apabila  pasien dapat  menerapkan  perilaku manajemen diri (self-management) dengan baik. Self-management diabetes dapat mencerminkan perilaku pasien secara  sadar serta keinginan dari diri sendiri untuk mengendalikan penyakit, sehingga status gizi dan pengendalian glukosa darah pasien menjadi baik dan resiko komplikasi berkurang. Tujuan : untuk menganalisa hubungan antara perilaku self management dengan status gizi pasien diabetes melitus tipe 2 di Kecamatan Sumbang Banyumas. Metode: Penelitian ini menggunakan studi cross sectional. Variabel bebasnya adalah perilaku self management, diukur dengan kuesioner DSMQ (Diabetes Self Management Questionnaire), skala ordinal: baik ( nilai 76 - 100 %), cukup (56 – 75%), kurang (≤ 55%). Variabel tergantung adalah status gizi, diukur dengan rumus IMT, skala nominal, normal: IMT 18,6 – 22,9 kg/m2,dan tidak normal.Hubungan perilaku self management dengan status gizi diuji dengan chi-square. Hasil :  Dari 30 responden didapatkan hasil 76.7 % memiliki self management dengan kategori cukup dan 63,3 % memiliki status gizi tidak normal. Analisa bivariat mendapatkan nilai sig 0,503 (> 0,05) yang menunjukkan bahwa tidak terdapat hubungan yang bermakna antara perilaku self management dengan status gizi.    Kesimpulan : Tidak terdapat hubungan yang bermakna antara perilaku self management dan status gizi pasien diabetes melitus tipe 2 di Kecamatan Sumbang Banyumas

    MENINGKATKAN KESADARAN LINGKUNGAN DI KALANGAN GENERASI MUDA MELALUI PEMBELAJARAN FOTOGRAFI ALAM LIAR

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    Penelitian ini berfokus pada upaya MTs Pakis, sebuah sekolah komunitas di Desa Gununglurah, Cilongok, Banyumas, Jawa Tengah, dalam meningkatkan kesadaran lingkungan di kalangan generasi muda melalui pembelajaran fotografi alam liar (Wildlife Photography). Program ini dimulai pada tahun 2015 dengan melibatkan siswa, relawan, dan berbagai pihak untuk mendokumentasikan keanekaragaman hayati di sekitar sekolah. Penelitian ini menggunakan adalah pendekatan kualitatif dengan observasi dan wawancara mendalam dan melibatkan 12 responden berusia 8-14 tahun. Tujuan penelitian ini untuk  mengidentifikasi motivasi, hambatan, dan nilai-nilai yang terbentuk pada remaja terkait dengan pembelajaran tersebut. Hasil penelitian menunjukkan bahwa remaja peserta program menjadi lebih sadar akan pentingnya alam sebagai bagian integral dari kehidupan mereka. Mereka memahami bahwa alam tidak hanya menjadi sumber penghidupan tetapi juga harus dilestarikan untuk masa depan. Kesadaran ini mendorong mereka untuk lebih aktif menjaga dan merawat lingkungan sekitarnya, menjadikan pembelajaran fotografi alam liar sebagai sarana efektif dalam membangun kesadaran lingkungan di kalangan generasi muda

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